2001 km Goods Transport Without E-Way Bill Part B: MP HC Upholds IGST Levy and Penalty

The Madhya Pradesh High Court has upheld the IGST levy and penalty on a consignment that was transported for over 2,001 km without the "E-way bill Part B." The court ruled that the absence of Part B of the E-way bill, which contains the vehicle details, is a clear violation of the GST rules. The decision reinforces the importance of complying with all e-way bill requirements and sends a clear message to transporters and businesses about the consequences of non-compliance.