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...