HC : Quashes seizure of consignment for non-filing of e-Way Bill's Part B during intra-state transport

HC quashes seizure order / show cause notice passed / issued u/s 129 of CGST Act for non-filing of Part-B of e-Way Bill during movement of goods within State of U.P up to transporter’s premises; Accepts assessee’s contention that in terms of amendment to Rule 138 of CGST Rules vide Notification No. 12/2018-Central Tax, it was not obliged to fill details of conveyance in Part-B where goods were being transported up to a distance of 50 kms within the State, from the place o...