TaxTMI 
TaxTMI 
2019 (9) TMI 1420
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....reof are as under : Sl. No. Date of notice issued Posted for hearing on Status of hearing 1. 5-12-2018 5-1-2019 Not Attended 2. 11-2-2019 21-3-2019 Attended 3. 29-3-2019 1-5-2019 Not Attended 4. 1-5-2019 18-6-2019 Attended 5. 8-7-2019 6-8-2019 Not Attended 6. 8-8-2019 (final) 11-9-2019 A.R. Attended 3. Sri V. Satyanarayana, Sales Tax Practitioner and Authorized Representative of the supplier (hereinafter referred to as 'A.R.') has appeared on earlier occasions and finally on 11-9-2019 for arguing the case. Finally, the appeal was heard by the Appellate Authority. Statement of facts : 4. The appellant is an assessee on the rolls of the Assistant Commissioner of State Tax, Tenali, Gandhi Chowk Circle, No-I Division, Vijayawada. 5. The IA stated in his order that the appellant has transported goods vide Tax Invoices No's (1) 912810025168, dated 18-8-2018 (2) 912810025169, dated 18-8-2018 connected with 'e' Waybills No's. (1) 191060235414, dated 18-8-2018 (2) 181060236795, dated 18-8-2018 worth of goods for Rs. 4,74,340/-. The IA further stated that the goods vehicle has been checked on 20-8-2018, thus noticed that the 'e' Waybills have be....
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.... 68 and Rule 138 read with Section 122 of the AP GST Act applies only when there is evasion of tax and not for expiry of 'e' Waybill. Prayer : It is prayed to kindly declare the action of Deputy Assistant Commissioner-Ill (ST), Gandhi Chowk Circle, in collecting tax of Rs. 85,380/- and penalty of Rs. 85,380/- without establishing tax evasion is in violation of the provisions of Section 129(3) of the SGST Act and thereby order for refund of the tax of Rs. 85,380/- and penalty of Rs. 85,380/- unlaw fully collected. It is also prayed to declare the action of the inspecting authority is contrary to GOMS No. 309, dated 24-7-2017. Discussion : 11. Perused the grounds of appeal filed by the appellant alongside the impugned order passed by the inspecting authority i.e. Deputy Assistant Commissioner of State Tax-III, Tenali, Gandhi Chowk Circle, Guntur Division. 12. The appellant contended that due to heavy rain on 19-8-2018, they could not transport the goods and also put forth that the distance between Uppalapadu and Eluru is 96Km as such the validity'e' waybill is two days as prescribed in G.O.Ms. No. 309, dated 24-7-2017. 13. The appellant put forth the following cas....
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....bsp; From the Commissioner, Commercial Taxes, A.P., Vijayawada Letter No. CCW/ GST/74/2015, dated 10-7-2017. ** ** ** ORDER : The following notification will be published in an Extraordinary issue of the Andhra Pradesh Gazette, dated : 24-7-2017 : NOTIFICATION Whereas, Section 68 of the Andhra Pradesh Goods and Services Tax Act, 2017 (Act No. 16 of 2017) provides that the Government may require the person in charge of a conveyance carrying any consignment of goods of value exceeding such amount as may be specified to carry with him such documents and such devices as may be prescribed; And, whereas, rule 138 of the Andhra Pradesh Goods and Services Tax Pules, 2017, stipulates that till such time as an 'e-way bill system' is developed and approved by the Council, the Government may, by notification, specify the documents that the person in charge of a conveyance carrying any consignment of goods shall carry while the goods are in movement or in transit storage; Now, therefore, in exercise of the powers vested under Section 68 of the Andhra Pradesh Goods and Services Tax Act, 2017 (Andhra Pradesh Act No. 16 of 2017), read with Rule 138 of the Andhra Prades....
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.... carries goods of single way bill without mentioning the vehicle number by the persons mentioned in Table -1 or carries goods of more than one e-Waybill he shall generate 'Transporter Declaration' Form which is a consolidation of all the way bills carried by him before commencement of transport of goods as per the details of forms GST e-Waybill_1 in duplicate. (7) No Transporter Declaration Form is required if the Transporter carries goods of a single e-Waybill on which vehicle number is mentioned. (8) In case of transhipment of goods to some other vehicle because of breakdown of vehicle Transhipment Declaration needs to be generated. Transhipment Declaration shall be generated by the Transporter himself. If the goods are transported by the person (as per Table 1) in this own vehicle the person himself has to generate Transhipment Declaration. As per Para (7) above exemption was given to the Transporter from generation of Transporter Declaration. In case of Transhipment in 3 such cases the Transporter has to generate Transporter Declaration first and then generate Transhipment Declaration. (9)&nb....
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....destination is 2001 KMs and above, Validity period is twelve (12) days from the day and time of generation. (14) This notification is not applicable for the dealers engaged in sale and purchase of (1) Alcoholic liquor for human consumption (2) Petroleum crude (3) High speed diesel oil (HSD) (4) Motor spirit (commonly known as petrol) (5) Natural gas (6) Aviation turbine fuel and registered under AP VAT Act, 2005 and they will continue to follow the procedures under the AP VAT Act, 2005 for generation of e-Waybill. Rule 138(9) of APGST Act, 2017 : (9) Where an e-way bill has been generated under this rule, but goods are either not transported or are not transported as per the details furnished in the e-way bill, the e-Way bill may be cancelled electronically on the common portal within twenty four hours of generation of the e-Way bill : Provided that an e-way bill cannot be cancelled if it has been verified in transit in accordance with the provisions of Rule 138B : Provided further that the unique number generated under sub-rule (1) shall be valid for a period of fifteen days for updation of Part B of FORM GST EWB-01. (10) An e-way bill....