Calcutta HC Dismisses State GST Dept’s Review Petition on Non-updation of Part B of E way bill, Cites No Strong Grounds for Review

The Calcutta High Court dismissed a review petition filed by the State GST Department regarding a case on non-updating Part-B of an e-way bill. The case involved a taxpayer who had completed Part-A of the e-way bill but did not update Part-B, which contains transport details. The department sought to impose penalties due to this omission, but the taxpayer argued that the goods were in compliance with all other provisions. The court ruled in favor of the taxpayer, citing that the non-updation of Part-B did not constitute a major violation, and there were no strong grounds for the review petition. The decision reinforces the view that technical lapses in e-way bills should not automatically result in penalties, especially if the main intent of the regulation—tracking goods during transportation—was not compromised.