2020 (1) TMI 1283

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... (APPEALS) This appeal has been filed under Section 107 of the Goods and Service Tax Act, 2017 by M/s Rajasthan Commercial House, B-115, Road No.9, VKI Area, Jaipur (hereinafter also referred to as "the appellant") against Order No. 04 dated 14.09.2018 issued vide C.No. IV(39)148/Misc Enq/E-way Bil/T-II/2018/Pt/7644 dated 14.09.2018 (hereinafter referred to as "the impugned order") passed by De....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e conveyance used for the movement of impugned goods were detained under sub-section (1) of Section 129 of Central Goods and Service Tax' Act 2017 read with sub-section 3 of Section 68 of CGST' Act 2017 by issuing an order of detention in FORM GST MOV-06. Accordingly, a show-cause-notice dated 13.09.2018 proposing tax and penalty was issued to the appellant which further culminated into....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... that. It is so because the e-way bill generation involves various steps i.e. generating the tax invoice, opening the portal, logging on to some, opening the e-way bill general tab, filing various deails and then submitting the form. (iii)  The claim of the department that they had intercepted the vehicle at 8.45 PM and only after this incidence the appellant had generated e-way bill....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ehalf of appellant appeared for personal hearing. He explained the case in detail and reiterated the grounds as mentioned in the grounds of appeal and requested to decide the case earlier. He further requested to condone the delay and also submitted the request application on dated 27.03.2019 for condonation of delay. 5. The appellant has filed the appeal delaying by one day as prescribed under....