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2020 (1) TMI 1283 - COMMISSIONER (APPEALS) CENTRAL GOODS AND SERVICE TAX, JAIPURDetention of goods alongwith the conveyance - timing of generation of E-way bill and interception of the vehicle - HELD THAT:- The appellant's contention that the vehicle was intercepted at approximately 9.00 to 9.05 PM instead of 8.45 PM. This argument can not be accepted in absence of any evidence. They have not submitted any evidence in support of this argument, The e-way bill also generated after the interception of the vehicle i.e. at 8.47 PM. As the vehicle was not accompanied with any valid document i.e. e-way bill, invoice etc., prescribed as per law and that the appellant has generated e-way bill after interception of vehicle by the CGST officers, the penal provisions under sub-section (1) of Section 129 of the CGST Act, 2017 were correctly invoked. Appeal dismissed.
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