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Importance of filling Part B of Eway Bill_

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Importance of filling Part B of Eway Bill_

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  1. Importance of filling Part B of Eway Bill

  2. Facts of cases related to Part B of Eway Bill portal: • The vehicle of M/s Gati Kintetsu Express Pvt Ltd was carrying goods from Pune(Wadki), Maharashtra to Noida via Indore and other different places. • The inspection was carried out of their vehicle on 27.04.2018. • On inquiry, the driver (person in charge of a conveyance) of the vehicle produced the bill and challan. • E-way bill on inquiry, it was found that the petitioner Transporter company who was transporting the goods has not uploaded/updated the part-B of the e-way bill which is a required. Such an act violated the provision of Sec 68 of CGST Act 2017 and Rule 138 of CGST Act 2017. • Consequently, the proceeding was initiated under Section 129 of the Act, and a penalty was imposed under Section 122 of the Act since he was transporting the taxable goods without the cover of documents

  3. Ground by M/s Gati Kintetsu Express Pvt Ltd • M/s Gati Kintetsu Express Pvt Ltd took the ground that there was no intention on the part of the petitioner to evade payment of tax during Inter and Intra State Supply of Goods or services and due to technical error, part B of the Eway bill cannot be updated. • This ground got rejected with the view that the portal of the GST provides for an option of grievance in case the petitioner was having any problem in updating the Part-B of the e-way bill. No such grievance has been raised by the petitioner and no written grievance has been raised with regard to the updating the technical error could not have been considered. • In case Part-B is not updated, the e-way bill is not genuine/legal, and therefore, not filing out Part B of Eway Bill portal, not a minor mistake or cannot be treated as a technical error when there is an option of raising a grievance on the GST portal itself.

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