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2018 (7) TMI 1097 - HC - GSTNon-filing of part B of E-way bill - Inter and Intra State Supply of Goods or Services - Rule 138 and Section 68 of Central Goods and Service Tax Act, 2017 and M. P. Goods and Service Tax Act, 2017 - case of petitioner is that due to technical error, Part-B of the e-way bill cannot be updated - demand of GST with equal amount of penalty - petitioner placed reliance on the Division Bench decision of Allahabad High Court in the case of VSL Alloys (India) Pvt. Ltd. vs. State of UP & others [2018 (5) TMI 455 - ALLAHABAD HIGH COURT] and submitted that in identical circumstances, the Division Bench found that there was no ill intention at the hands of the petitioner nor the petitioner was supposed to fill up Part-B giving all the details including the vehicle number before the goods are loaded in the vehicle, which is meant for transportation to the same to its end destination. Held that:- In the case of VSL Alloys (India) Pvt. Ltd., the distance was within 50 kilometeres and, therefore, the petitioner therein was not under an obligation to fill the Part-B of the e-way bill and the Division Bench of the Allahabad High Court has rightly quashed the order. In the present case, the distance was more than 1200-1300 kilometers and it is mandatory for the petitioner to file the Part-B of the e-way bill giving all the details including the vehicle number before the goods are loaded in the vehicle. Thus, he admittedly violated the provisions of the Rules and Act of 2017 and, learned Authority rightly imposed the penalty and directed the petitioner to pay the same - demand upheld - petition has no merit and is dismissed.
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