Penalty for non-filing of Part-B of E-Way Bill reduced as Part-A generated which covered all details

Boron Rubbers India Vs Union of India & Ors (Gujarat High Court) Gujarat High Court held that since petitioner has generated Part-A of the E-Way Bill covering all the transport related details, the benefit of the Circular No.64/38/2018-GST is required to be given, hence the penalty amount is reduced. Facts- The petitioner is a partnership firm engaged in manufacturing of rubber sheet and related products. On 7th August, 2018, the petitioner issued one Delivery Challan for delivery of its raw material to job worker based in Maharashtra. When the goods were being removed for the purpose of j...