E-way bill is incomplete and invalid without generation of Part B

Manish Packaging Private Limited Vs State of Madhya Pradesh And Others (Madhya Pradesh High Court) Madhya Pradesh High Court held that E-way bill is a statutory document for transportation of the goods and without generation of Part B, the E-way bill is not valid. Accordingly, order passed by authority just and proper. Facts- The petitioner is engaged in the manufacture, sale and export of plastic films falling under Chapter 39 of the Custom Tariff. Petitioner company exported a consignment of PVC film weighing 10539.80 KG to Jaya Packaging Private Limited, Pokhara, Nepal, through Pashupati Ro...