https://www.taxtmi.com/caselaws?id=776042 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. en-us Wed, 09 Jul 2025 00:00:00 +0530 Mon, 04 Aug 2025 08:28:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776042 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. Case-Laws GST Wed, 09 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776042