https://www.taxtmi.com/caselaws?id=800426 The third proviso to Rule 138(3) of the CGST Rules permits Part B of an e-way bill to remain unfilled where goods move within the same State, up to 50 km, from the consignor's premises to the transporter's premises for further transportation. Explanation 2 preserves that exception, and the consignee's ultimate location does not change the character of the initial journey. Section 129 requires an actual contravention of the Act or Rules; a permitted omission cannot support penalty. Mens rea is not invariably necessary for this civil penalty, but absence of intent is immaterial where no underlying breach exists. Section 126 does not generally authorise reduction or waiver of the prescribed penalty. en-us Thu, 01 Oct 2026 00:00:00 +0530 Tue, 06 Oct 2026 08:13:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800426 The third proviso to Rule 138(3) of the CGST Rules permits Part B of an e-way bill to remain unfilled where goods move within the same State, up to 50 km, from the consignor's premises to the transporter's premises for further transportation. Explanation 2 preserves that exception, and the consignee's ultimate location does not change the character of the initial journey. Section 129 requires an actual contravention of the Act or Rules; a permitted omission cannot support penalty. Mens rea is not invariably necessary for this civil penalty, but absence of intent is immaterial where no underlying breach exists. Section 126 does not generally authorise reduction or waiver of the prescribed penalty. Case-Laws GST Thu, 01 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800426