HC : Allows interim custody of seized motor-car transported without e-way bill, holds Section 129 compliance 'mandatory'

Kerala HC allows petitioner (motor-car dealer) to secure interim custody of goods (i.e. motor vehicle) transported from Puducherry to Kerala which was intercepted and detained for non-furnishing of e-way bill, following procedure prescribed u/s 129 of Kerala State Goods and Services Act, 2017; Notes Petitioner’s plea that car was sold to a buyer who purchased it on payment of 28% IGST and registered it temporarily in Pondicherry with a request for its safe tr...