Penalty would be levied for non filing of Part-B of E-way Bill.

Facts:

• In the present case the assessee engaged in the business of transporting shipment of various clients has transported the goods from Pune to Noida.
• On the way the GST authority while checking found that the assessee has failed to upload/update the Part-B of E-way bill.
• Therefore, the authority levied tax along with the penalty.
• For the same matter the assessee filed the Writ Petition.

Held: The Madhya Pradesh High Court held as-  

• It is mandatory for the Petitioner to file the Part-B of the E-way Bill if the distance is more than 1000 km which is in our case more than 1200 Km.
• The Petitioner is required to file all the details including the vehicle no. along with the transporter ID before loading the goods.
• So, in contravention of the said rule the Authority has righty imposed the penalty on the Petitioner.
• In this regard the petitioner is directed to pay the amount of tax and penalty.

To read the complete judgment 2018 Taxo.online 190