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.