IGST and penalty upheld for goods detained due to missing Part B of E-way bill under Rule 138 MPGST

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....The HC upheld the levy of IGST and penalty for detention of goods due to non-generation of Part B of the E-way bill, despite the consignment being accompanied by a tax invoice with a Letter of Undertaking number, consignment note, and letter of credit. The court affirmed that under Rule 138 of the MPGST Rules, both Part A and Part B of FORM GST EWB-01 must be generated electronically before the movement of goods exceeding Rs. 50,000 in value. The absence of Part B invalidated the E-way bill, rendering the transportation unauthorized. The court held that generation of Part B is a mandatory statutory requirement to validate the movement, especially for export consignments. Consequently, the impugned order imposing tax and penalty was found proper, and the petition was dismissed.....