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TMI Blog2018 (7) TMI 1097X X X X Extracts X X X X X X X X Extracts X X X X ..... ces, the Division Bench found that there was no ill intention at the hands of the petitioner nor the petitioner was supposed to fill up Part-B giving all the details including the vehicle number before the goods are loaded in the vehicle, which is meant for transportation to the same to its end destination. Held that:- In the case of VSL Alloys (India) Pvt. Ltd., the distance was within 50 kilometeres and, therefore, the petitioner therein was not under an obligation to fill the Part-B of the e-way bill and the Division Bench of the Allahabad High Court has rightly quashed the order. In the present case, the distance was more than 1200-1300 kilometers and it is mandatory for the petitioner to file the Part-B of the e-way bill giving a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issed the appeal. 3. Facts of the case are that the petitioner is a Private Limited company engaged in the business of multi model transportation of shipments, supply chain management and other allied services such as door to door pick-up and delivery of the shipments etc. 4. On 01.07.2017, M. P. Goods and Service Tax Act, 2017 came into force and was published in the M. P. Gazette on the same day to make provisions for levy and collection of tax on Inter and Intra State Supply of Goods or Services or both by the State of M. P. and the matters connected therewith and or incidental thereto. 5. Section 68 of the Act provides for inspection of goods in movement, which reads as under :- 1. The Government may require the person in ch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lled in accordance with Rule 138(5) of the M. P. Goods and Service Tax Rules, 2017. Rule 138(5) of the Rules of 2017 reads as under :- 138(5) Where the goods are transferred from one conveyance to another, the consignor or the recipient, who has provided information in Part A of the Form GST EWB-01 , or the transporter shall, before such transfer and further movement of goods, update the details of conveyance in the e-way bill on the common portal in Part B of Form GST EWB-01. 7. Annexure-P/6 is the e-way bill. The details as mentioned in paras-2, 3, 4 5 are relevant, which reads as under :- 2. Address Details From To GSTIN : 27AAE DA945 6D1ZM SAVA HEATHC ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Road MH04CG8538 229076818 25/04/2018 Wadki 25/04/2018 03.26 PM 27AAECA9 456D1ZM 8. In the light of Section 164 of the M. P. Goods and Service Tax Act, the State Government has framed the M. P. Goods and Service Tax Rules, 2017 which were further amended vide notification dated 07.03.2017 and the amendment came into force w.e.f. 01.04.2018 which substituted the earlier Rules of 138 by the new Rules. 9. As per Rule 138 of the Rules of 2017, any registered person who causes movement of goods or assignment valuation exceeding ₹ 50,000/- must upload the information in a shape of e-way bill containing Part-A and Part-B. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... way bill. No such grievance has been raised by the petitioner and he has never given any written grievance so that the grievance with regard to the updating the technical error could not have been considered. 14. It is also stated by the learned authority that the petitioner is a National Level Courier company and engages the employees who are expert in uploading e-way bills. As per the Rules, it is a mandatory requirement that Part-B must be updated in the e-way bill and in case the Part-B is not updated, the e-way bill is not genuine/legal and therefore, it is not a minor mistake or cannot be treated as a technical error when there is an option of raising a grievance on the GST portal itself. 15. The Assessing Officer as well as the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er to evade payment of tax during Inter and Intra State Supply of Goods or Services. The goods loaded in the vehicle was for the purpose of transportation of goods from Wadki, Maharashtra to Noida and as such, the petitioner at the time of generation of national e-way bill could not fill the vehicle number in the Part-B due to inadvertence and it was a technical error therefore, the objection with regard to non-filling of the Part-B of e-way bill is nothing but a clear abuse of process of law. 21. Learned counsel for the petitioner has placed reliance on the Division Bench decision of Allahabad High Court in the case of VSL Alloys (India) Pvt. Ltd. vs. State of UP others reported in (2018) 67 NTN DX 1 and submitted that in identica ..... X X X X Extracts X X X X X X X X Extracts X X X X
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