Breif Issue :

Issues Involved:

Will detention on the ground that E-way bill did not indicate the correct number of the vehicle that was carrying the goods fall under non-compliance with the provisions of Section 129 of the CGST/SGST Act.

Fact of the Case:

The Petitioner had carrying the goods were detained along with the vehicles on ground that the E-way Bill did not indicate the correct number of the vehicle that was carrying the goods. Petitioner subsequently filed E-way Bill with correct number of vehicle but the same was not available at the time of detention but produced before the authority immediately thereafter.