HC: Allows provisional release; Cannot dilute statutory rigours for "trivial omission" in E-Way Bill

HC allows provisional release of goods detained for incomplete Part B of E-way Bill during inter-state movement owing to technical glitches, upon furnishing of bank guarantee for tax and penalty & bond for value of goods, in terms of Rule 140 of CGST / Kerala GST Rules; Refuses to exercise judicial discretion to dilute the statutory rigours towards technical, trivial omission, as pleaded by the assessee, finding no interpretative ambiguity or legislative crevasses to be f...