E-way bill Part B omission was held to be a substantive GST breach, upholding detention and penalty.

Under the Madhya Pradesh GST framework, movement of goods without generating and uploading Part B of the e-way bill was treated as a substantive breach, not a mere technical lapse. The Court noted that section 129 permits detention and penalty where transport contravenes the Act or rules, and that Rule 138 requires a complete e-way bill, including vehicle details in Part B, before movement. Section 126 was considered, but the omission was not regarded as minor or easily rectifiable because the goods remained in transit for days without the required particulars. The detention and penalty orders were upheld.

---

---

Issues: Whether the omission to generate and upload Part B of the e-way bill before movement of the goods was a minor or rectifiable breach so as to invalidate the detention and penalty proceedings under the GST law.

Analysis: The statutory scheme of section 129 of the Madhya Pradesh Goods and Services Tax Act, 2017 permits detention and penalty where goods are transported in contravention of the Act or the rules. Rule 138 of the Madhya Pradesh Goods and Service Tax Rules, 2017 requires a complete e-way bill for movement of goods, including Part B containing the vehicle details, and the Court held that Part B is not a dispensable formality. The Court also considered section 126, but found that the omission was not a minor or easily rectifiable mistake because the goods moved for days without the vehicle particulars being uploaded, and the lapse could not be treated as a mere technical defect.

Conclusion: The omission was not a minor breach and the detention and penalty orders were upheld.

---