Interactive flat panels meeting automatic data processing conditions are distinguished from monitors, while later classification clarifications apply ...
Statutory transfer formalities invalidated alleged share and property transfers, while retrospective record manipulation constituted oppression and mi...
Provisional attachment of laundered funds and equivalent-value property sustained, with statutory protection limited to pension, gratuity and providen...
The HC upheld the levy of GST and penalty on the petitioner for failing to generate and upload Part B of the E-Way bill, specifically the vehicle details, in violation of Section 129 of the GST Act and Rule 138 of the CGST Rules. The Court affirmed that the primary responsibility to generate Part B of FORM GST EWB-01 lies with the registered person initiating the movement of goods exceeding Rs. 50,000 in value. The petitioner's contention that the transporter was liable to complete Part B was rejected. The petitioner failed to generate Part B before transporting goods valued at Rs. 7,62,247 over 800 km, rendering the Part A invalid and non-compliant. The delay of three days in updating Part B was held as a substantial violation, not a minor error. Consequently, the impugned order imposing GST and penalty was affirmed, and the petition was dismissed.
The HC upheld the levy of GST and penalty on the petitioner for failing to generate and upload Part B of the E-Way bill, specifically the vehicle details, in violation of Section 129 of the GST Act and Rule 138 of the CGST Rules. The Court affirmed that the primary responsibility to generate Part B of FORM GST EWB-01 lies with the registered person initiating the movement of goods exceeding Rs. 50,000 in value. The petitioner's contention that the transporter was liable to complete Part B was rejected. The petitioner failed to generate Part B before transporting goods valued at Rs. 7,62,247 over 800 km, rendering the Part A invalid and non-compliant. The delay of three days in updating Part B was held as a substantial violation, not a minor error. Consequently, the impugned order imposing GST and penalty was affirmed, and the petition was dismissed.
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