2020 (8) TMI 625

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..... sel for the petitioner that as per the SGST Act and R.138 A of the SGST Rules, there is no requirement to mention the details of the tax payment in the copy of the e-way bill that accompanies the goods. It is not in dispute that the details of the tax paid were shown in the invoice that accompanied the transportation and there is no dispute raised by the respondents with regard to the accompanimen .....

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..... ion of the IGST payable in the e-way bill that accompanied the transportation of the goods. It is the contention of the learned counsel for the petitioner that as per Rule 138A of the SGST Rules there is no requirement of mentioning the IGST applicable in the e-way bill and hence, the authorities are not justified in detaining the consignment. 3. I have heard the learned counsel for the petitio .....

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