HC sustains penalty of Rs. 1.32 Cr (approx.) for violation of Section 68 r/w Rule 138 of CGST Rules and MP GST Rules by failing to give details of conveyance in Part-B of E-way Bill during inter-state transportation of taxable goods; Notes that although assesses sought to justify such non-submission owing to technical error with no intention to evade tax, no grievance had been raised either on the GST portal or in writing in this regard; Rejects assesses reliance on Allahabad HC decision in VSL Alloys (India) Pvt. Ltd. in as much as distance therein was within 50 km and assesses was not under obligation to fill Part B of E-way Bill.
Observes that as per the Rules, it is a mandatory requirement that Part B must be updated, else the E-way Bill is not genuine / legal; Since in present case, distance was more than 1200-1300 km, assesses was required to file Part B giving all details including the vehicle number before loading of goods and having failed to do so, violated provisions of Rules and Act and accordingly, both Adjudicating & Appellate Authorities rightly imposed penalty .
Citation – [TS-307-HC-2018(MP)-NT]