2018 (11) TMI 56 – ALLAHABAD HIGH COURT – TMI – Detention of goods with vehicle – detention on the ground that the vehicle number do not tally with the vehicle number mentioned on the E-way bill – Held that:- The circular of the Government of India, Ministry of Finance, Department of Revenue Central Board of Direct Taxes and Custom GST Policies Wing dated 14.09.2018, which modifies the earlier circular dated 13.04.2018 clearly stipulates that in case of minor discrepancies in the details mentioned in the E-way bill, specially errors of one or two digits/character of the vehicle number would not be sufficient for initiation of any proceedings under the Act.
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Goods with vehicle is directed to be released – petition disposed off. – Writ
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ce, Department of Revenue Central Board of Direct Taxes and Custom GST Policies Wing dated 14.09.2018, which modifies the earlier circular dated 13.04.2018 clearly stipulates that in case of minor discrepancies in the details mentioned in the E-way bill, specially errors of one or two digits/character of the vehicle number would not be sufficient for initiation of any proceedings under the Act. In view of the above, we dispose of the writ petition with the direction to the respondents to release the goods and the vehicle of the petitioner forthwith on the petitioner's furnishing indemnity bond of the amount equivalent to the liability of tax and penalty as mentioned in the notice under Section 129(3) of the Act. The writ petition is dis
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