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Non-Filing of Part-B of E-Way Bill for Job Work Movement a Technical Lapse When Part-A Was Produced:...

Update / Judgement Date

18 Aug 2025

Source

Taxscan

Author

Team — WCP Legal Desk

Reading Time

1 min read

GSTOther Legal Matters

The Gujarat High Court has reduced a penalty, ruling that the "non-filing of Part B of an e-way bill for a job work movement" is a "technical lapse" when Part A was produced. The court's decision provides a significant victory for the taxpayer. The ruling clarifies that a taxpayer should not be penalized for a mere technicality.