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 Imposed for Transporting Goods Without E-Way Bill Despite E-Invoice; Technical Glitch Cited as Cause A client was penalized for transporting goods without an e-way bill, despite generating an e-invoice for goods worth Rs 140,000. The vehicle was intercepted, and a notice was issued. The client claimed a technical glitch on the GSTIN portal prevented the e-way bill generation, and the driver transported the goods unknowingly. Although the e-way bill was later generated and submitted, the officer imposed a penalty. Two replies advised gathering evidence of the glitch, proving no tax evasion intent, obtaining a driver's affidavit, and confirming GST payment in subsequent returns before considering an appeal or approaching the High Court.