Non-generation of Part B of E-way Bill is valid ground for detention of goods during export – Madhya Pradesh High Court { Manish Packaging Pvt. Ltd. V/s State of Madhya Pradesh – (2025) 33 Centax 109 (M.P.)}
Facts:
- Petitioner exported PVC film to Nepal.
- Consignment was accompanied with Part A of E-way bill and copy of Letter of Credit issued by foreign importer.
- Vehicle was detained as driver could not produce Part B of E-way bill (vehicle details).
- Adjudicating Authority imposed IGST and equal penalty u/s 129.
- Appellate Authority upheld the order.
Issues:
- Whether non-generation of Part B of the E-way Bill is a valid ground for detention of goods?
- Whether Part A alone is sufficient for movement of export consignment?
Held:
- Part A of the E-way bill itself mentioned that it was “Not Valid for Movement” without Part B.
- For long-distance movement (2001 km) of goods valued at Rs.19,18,887, Part B was mandatory.
- Generation of Part B is not a mere formality but a statutory requirement under Sec. 68 & 129 CGST Act, 2017 r/w Rule 138 of CGST Rules, 2017.
- Without Part B, E-way bill is invalid, and detention with penalty was justified.
- Writ petition dismissed – order of Appellate Authority upheld.
