GSTAT says E-Way Bill Penalty Cannot Ignore the 50-Km Part B Exception

Jubilant Agri moved goods less than 30 km from its depot to the transporter’s warehouse for consolidation before onward transportation. GSTAT held that the third proviso to Rule 138(3) expressly permitted Part B vehicle details to remain unfilled for this initial movement and consequently set aside the ₹32,380 penalty.