Can one see the e-way bill generated for any vehicle, provided we have the vehicle no. only?
CA Akshay Hiregange (Partner - Audit & Assistance) 05 June 2020
Part B includes the vehicle number, and where Part B is not filled, the EWB can be said to be invalid. So indirectly it has been made mandatory. Some concessions like transport within 50 kms need not file Part B is given.
Extract of provisions:
Rule 138 - Explanation 2.- The e-way bill shall not be valid for movement of goods by road unless the information in Part-B of FORM GST EWB-01 has been furnished except in the case of movements covered under the third proviso to sub-rule (3) and the proviso to sub-rule (5).
CA Akshay Hiregange (Partner - Audit & Assistance) 08 June 2020
It can be said to be invalid Vishesh. Although, we can litigate based on S126.