https://www.taxtmi.com/caselaws?id=363789 For substantial inter-State movement of goods, updating Part-B of the e-way bill, including conveyance details, was treated as a mandatory compliance requirement under the GST framework. The Court found that the transporter or consignor had to ensure the prescribed procedure was completed before further movement, and the admitted failure to update Part-B amounted to a statutory violation. A bare plea of technical error was not accepted because no contemporaneous grievance or supporting material was produced. Distinguishing precedent involving short-distance movement, the Court upheld detention and penalty as justified. en-us Thu, 05 Jul 2018 00:00:00 +0530 Mon, 09 Jun 2025 17:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363789 For substantial inter-State movement of goods, updating Part-B of the e-way bill, including conveyance details, was treated as a mandatory compliance requirement under the GST framework. The Court found that the transporter or consignor had to ensure the prescribed procedure was completed before further movement, and the admitted failure to update Part-B amounted to a statutory violation. A bare plea of technical error was not accepted because no contemporaneous grievance or supporting material was produced. Distinguishing precedent involving short-distance movement, the Court upheld detention and penalty as justified. Case-Laws GST Thu, 05 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363789