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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 the orderis not in violation of any of the provisions of the CGST Rules and Act.

Shanti Prime Publication Pvt. Ltd.

Sec. 68 & 129 of Central Goods & Services Tax Act, 2017 — Goods in Transit/Penalty — In the light of the power conferred under Section 68, the vehicle of the petitioner company was checked on 27.04.2018. On enquiry, the driver (person incharge of a conveyance) of the vehicle bearing registration No.HR-47-C-2647 produced the bill and challan, but eway bill on enquiry, it was found that the petitioner transporter company who was transporting the goods from Pune (Wadki), Maharashtra to Noida via Indore and other different places has not uploaded/updated the part-B of the e-way bill which is a required condition to be fulfilled in accordance with Rule 138(5) of the M. P. Goods and Service Tax Rules, 2017. The Department, after following due procedure, issued show cause notice and penalty case was registered. The petitioner submitted its reply by stating that due to technical error, Part-B of the e-way bill cannot be updated. Learned adjudicating Authority considering the fact that the petitioner has failed in performing the statutory provisions, penalty was imposed, which was assailed by filing an appeal and the same was also dismissed by the respondent No.2. Honble Madhya Pradesh High Court held that:—In the present case, the distance was more than 1200-1300 kilometers and it is mandatory for the petitioner to fill 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. The order is not in violation of any of the provisions of the Rules and Act of 2017. The writ petition filed by the petitioner has no merit and is accordingly, dismissed.[2018] 51 TUD 270 (MP)

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