Only Downloading Part A of E-way bill and Non-filling of Part B would not absolve Liability under GST Act: Allahabad HC [Read Order]
Rule 138 of the CGST Rules, a complete e-way bill comprising both Part A and Part B is mandatory before the commencement of goods movement
By Navasree A.M - On April 18, 2025 6:58 am - 2 mins read
The Allahabad High Court ruled that failure to fill Part B of an e-way bill, even if Part A is duly generated, does not shield a transporter or consignor from penalty under the GST (Goods and Services Tax) Act. Justice Rohit Ranjan Agarwal ruled that “It is mandatory on the part of the seller to…
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