||High Court of Madhya Pradesh, Indore Bench
||Gatti Kintetsu Express Pvt Ltd. v/s Commissioner, Commercial Tax of MP & others
||W.P.No. 12399 of 2018
||Non entering of vehicle number in Part-B of e-Way Bill - violation of the provisions of Section 68 read with Rule 138 of the CGST Act, 2017. - It is mandatory to file Part-B including vehicle Number before the goods are loaded in the vehicle.