GST and penalty upheld for failing to upload Part B of E-Way Bill under Section 129 and Rule 138 violations
Case-Laws
GST
The HC upheld the levy of GST and penalty on the petitioner for failing to generate and upload Part B of the E-Way bill, specifically the vehicle details, in violation of Section 129 of the GST Act and Rule 138 of the CGST Rules. The Court affirmed that the primary responsibility to generate Part B of FORM GST EWB-01 lies with the registered person initiating the mov
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