HC : Upholds Rs. 1.32 Cr penalty for non-filing of E-way Bill 'Part B' during inter-state transport

HC sustains penalty of Rs. 1.32 Cr (approx.) for violation of Section 68 r/w Rule 138 of CGST Rules and MP GST Rules by failing to give details of conveyance in Part-B of E-way Bill during inter-state transportation of taxable goods; Notes that although assessee sought to justify such non-submission owing to technical error with no intention to evade tax, no grievance had been raised either on the GST portal or in writing in this regard; Rejects assessee’s reliance on Allah...