HC: Transporter would liable to pay penalty if Failure to file Part-B of E-way bill

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The petitioner is a Private Limited company engaged in the business of multi model transportation of shipments, supply chain management and other allied services such as door to door pick-up and delivery of the shipments etc.

Where petitioner transporter company who was transporting goods from Pune(Wadki), Maharashtra to Noida via Indore and other different places had not uploaded Part-B of e-way bill but as distance was more than 1200-1300 kilometers it was mandatory for petitioner to file Part-B of e-way bill giving all details including vehicle number before goods were loaded in vehicle.

The petitioner violated provisions of Rule 138 of M. P. Goods and Service Tax Rules, 2017 and Section 68 and, therefore, GST Authority rightly imposed penalty under section 122 and directed petitioner to pay same.

Citation: [2018] 95 taxmann.com 254 (Madhya Pradesh)