IGST and penalty upheld for goods detained due to missing Part B of E-way bill under Rule 138 MPGST
Case-Laws
GST
The HC upheld the levy of IGST and penalty for detention of goods due to non-generation of Part B of the E-way bill, despite the consignment being accompanied by a tax invoice with a Letter of Undertaking number, consignment note, and letter of credit. The court affirmed that under Rule 138 of the MPGST Rules, both Part A and Part B of FORM GST EWB-01 must be generated elect
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