M/S Gati Kintetsu Express (P.) Ltd. v. Commissioner of Commercial Tax of MP – 2018 (15) G.S.T.L. 310 (High Court – Madhya Pradesh)

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


  • 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.


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