Goods transported within a distance of 50 km cannot be seized for non filling of Part B of E-Way Bill

S.B.G.C Logistics Vs State of U.P. (Allahabad High Court)

In view of the decision taken by the Government that if the goods are transported within a distance of 50 km in the case of intra-state transaction, there is no requirement to fill up ‘Part B’. Notification no.12 of 2018 dated 07.03.2018 craves out an exception and provides that registered person of transporter may not furnish details of conveyance in ‘part B’ and further where the goods are transporter for a distance of upto 50 km within the State or Union Territory from the place of business of consignor to the place of business of transporter for further transportation.

Central Government, for similar cases, clarified vide clarification dated 31.03.2018 that in such cases, as like the present petitioner, only ‘Part A’ of Form GST e-way bill-01 to be filled up and not ‘Part B’.

In the present case, the seizure proceedings are carried out illegally and the same are wholly without jurisdiction as also against the Government Notification and Central Government decision, hence both the seizure order and consequential penalty proceedings under Section 129 (3) of the Act are hereby set aside.