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    <title>FAILURE TO GENERATE PART-B OF E-WAY BILL – WHETHER ATTRACTS TAX?</title>
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    <description>Failure to furnish Part B of Form GST EWB-01 invalidates road movement and may trigger detention, seizure and tax-plus-penalty proceedings; administrative orders imposing tax and penalty must be reasoned and address submissions such as prior IGST payment and special facts (e.g., perishability), otherwise courts may remit for a speaking order and permit interim release on appropriate security.</description>
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      <description>Failure to furnish Part B of Form GST EWB-01 invalidates road movement and may trigger detention, seizure and tax-plus-penalty proceedings; administrative orders imposing tax and penalty must be reasoned and address submissions such as prior IGST payment and special facts (e.g., perishability), otherwise courts may remit for a speaking order and permit interim release on appropriate security.</description>
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