Only Downloading Part A of E-way bill and Non-filling of Part B would not absolve Liability under GST Act: Allahabad HC

The Allahabad High Court has ruled that merely downloading Part A of the e-way bill without completing Part B does not absolve the transporter of liability under the GST Act. The court clarified that both Part A (details of goods) and Part B (vehicle details) are mandatory components of a valid e-way bill for the movement of goods. Failure to furnish the vehicle details in Part B constitutes a violation of the GST rules and attracts penalties. This judgment emphasizes the importance of complete and accurate documentation for the transportation of goods under the GST regime and clarifies the legal obligations of transporters.