Non-filing of registration number of vehicle in Part-B in e-way bill is curable defect

BVM Trans Solutions Private Limited Vs Commercial Tax Officer (Karnataka High Court)

Karnataka High Court held that non-filling of registration number in Part-B in e-way bill is curable defect and the same would not invalidate or render illegal the e-way bill. Accordingly, levy of penalty u/s. 129 of the KGST Act is not tenable in law.

Facts- The petitioner is a transport service provider which was transporting the subject goods from Chennai to Bangalore in the subject vehicle, when the subject conveyance and goods were intercepted on 14.11.2023 by the resp

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