regarding penalty u/s 129 - Goods and Services Tax - GST

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.