Non-generation of part B

[Vikram shah]

We are based in UP and purchase scaffolding material from Ludhiana in Punjab. Last week, our supplier generated E-invoice and part A of e-way bill but did not generate part B, assuming that the transporter will generate it. The transporter also did not generate it and the goods were intercepted around 300 kms in transit (in UP) and penalty of 200% was imposed. The supplier paid the penalty and released the goods. My question is

- what appeal options does he have and will appeal be heard online or physical

- is the case strong as tax invoice was generated and we had paid the full amount including GST. So there was no intention of tax evasion

- how long will the appeal process take? is there any time-barring?

- The penalty has been paid under IGST? can that be set off against the CGST/SGST that is payable on the goods when monthly GST return has to be filed?

AI Summary

Business Penalized for Missing Part B of E-Way Bill Seeks Appeal Options; Penalty Offset Not Allowed A business in Uttar Pradesh faced a penalty for not generating Part B of an e-way bill during the transport of scaffolding materials from Punjab. The supplier paid a 200% penalty, and the goods were released. The business seeks advice on appeal options, questioning if the case is strong due to the absence of tax evasion intent, the duration of the appeal process, and whether the penalty paid under IGST can be offset against CGST/SGST. Responses suggest filing an appeal online, noting that penalties cannot be offset, and emphasize proving bona fide actions to strengthen the case.