regarding penalty u/s 129

[FARIDUDDIN AHMAD]

SIR MY CLIENT GENERATED E INVOICE ON SALE OF GOODS VALUE Rs-140000/- TO DELIVERE 4KM FROM SHOP, BUT NOT PREPARE e WAY BILL FOR TRANSPORTATION OF GOODS. THE VECHILE WAS INTERCEPTED BY OFFICER AT DELEVERY PLACE OF GOODS AND NOTICE HAD BEEN ISSUED IN MOV 7 TO MY CLIENT. IN RESPONCE TO THE NOTICE REASON FOR E WAY BILL NOT AVAILABLE WITH THE DRIVER FILED BY CLIENT WAS DUE TO TECHNICAL GLINCH IN GSTIN PORTAL E WAY BILL WAS NOT GENERATED AND IN THE MEAN TIME DRIVER OF THE VECHILE TRANSPORTED THE GOODS WITHOUT INFORMING TO THE CLIENT. LATER THE E WAY BILL HAD BEEN GENERATED AND SUBMITTED WITH REPLY. HOWEVER THE OFFICER DID NOT CONSIDER THE REPLY AND PASSED THE PENALTY ORDER. SIR KINDLY ADVICE HOW TODEFEND IN APPEAL.

[Shilpi Jain]

Officers are very strict on levying penalty for non-issuance of EWB. If you can show evidence for glitch on portal for non generation of EWB there could be a slight possibility to waive though this would require approaching HC.

So do a cost benefit analysis before approaching HC on this matter

[Padmanathan KV]

What is the nature of the goods? Who is the seller and buyer? 

In appeal, you must try to establish there was no intension to evade tax. Do you have the proof of technical glitch?

Try to get an affidavit of driver regarding the fact that he transported without informing under bona fide impression that e-way bill was generated. 

Whether GST has been paid in subsequent month returns? if yes, kindly produce the proof of the same.

AI Summary

Penalty for non-issuance of e-way bill can be contested using portal error evidence and driver affidavit in appeal. Penalty for non-issuance of an e-way bill is contested on evidence that non-generation resulted from a technical glitch and that the e-way bill was subsequently generated. Defences should include portal error logs, the subsequently issued e-way bill, proof of GST compliance in returns, and a driver affidavit attesting to bona fide transport without intent to evade tax. Establishing absence of mens rea is central to appealing penalty orders, and relief on technical glitch grounds may require escalation if officers do not accept the evidence.