Court Orders Release of Goods After Part B E-way Bill Non-Update; Rule 138 CGST Rules Cited by Petitioner.

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....Detention of goods alongwith the vehicle - Part B of the E-way not updated - specific case of the petitioner is that the value of goods (which are distinct and having separate HSN numbers) as per invoices is less than ₹ 50,000/- and therefore, there is no requirement of generation of E-way bills, going by Rule 138 of the CGST Rules, 2017 - Goods directed to be released subject to payment of tax and furnished bank guarantee - HC....