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2019 (9) TMI 1420 - Commissioner - GSTDetention of goods alongwith the vehicle - detention on the ground that the ‘e’ Waybills have been expired because they were only valid up to 19-8-2018 - Whether the appellant contention that validity period for ‘e’ waybill is two days as per G.O.Ms. No. 309, dated 24-7-2017, is applicable to the present case or not? - HELD THAT:- On a primary perusal of G.O.Ms. No. 309, dated 24-7-2017, it is to be comprehended that the instructions in this G.O. are only applicable till date 30-9-2017, but not applicable to the present case, which was detected on 20-8-2018. Therefore, the appellant contentions with reference to this G.O are rejected. It is further pertinent here to record that as per APGST Rule 138(9), whenever any dealer could not transport the goods within the validity time of ’e’ Waybill, such ‘e’ waybill needs to be cancelled electronically in the common portal within 24 hours of generation. But, in the present case though the dealer contended that there was heavy rain on 19-8-2018, that’s why, they could not transport the goods, however failed to cancel the ‘e’ waybill within 24 hours of generation. Rule 138(10) clearly prescribes that validity of ‘e’ waybill for a distance up to 100km is one day only. The case law put forth by the appellant have also been perused and found to have no relevance to the present dispute on hand. Penalty - HELD THAT:- The appellant could not put forth any dependable explanations and the Inspecting Authority’s action on this aspect are found to be legitimate. The levy of tax & penalty by the inspecting authority, are confirmed, and the appeal stands dismissed.
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