TMI Blog2019 (9) TMI 1420X X X X Extracts X X X X X X X X Extracts X X X X ..... ot 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. - APL1800029 - Order No. 4523/2019 - Dated:- 24-9-2019 - Smt. P. Vaishnavi, Joint Commissioner (ST) Appellate Authority (ST) ORDER This appeal is filed by M/s. Whirlpool of India Limited, D.No. 40-1-62, 63 and 64, 3rd Floor Hafeez Plaza, Near Benz Circle, Opp. Grand Super Market, Vijayawada (hereinafter referred to as Appellant ) is assessee on the rolls of Assistant Commissioner of State Tax, Bhavanipuram Circle, No-I Division, Vijayawada against the tax assessment orders passed by the Deputy Assistant Commissioner of State Tax-III, Tenali, Gandhi Chowk Circle, Guntur Divis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 42,690/- 42,690/- 85,380/- SGST 42,690/- 42,690/- 85,380/- 7. The IA also recorded that the appellant has admitted the offence and paid tax penalty as applicable on his own. 8. Thus, the assessing authority has passed orders under CGST APGST Acts, dated 29-8-2018, by levying total amount of ₹ 1,70,760/-. 9. Aggrieved by the above orders passed by the assessing authority, the appellant has preferred the present appeal and disputed the levy of tax penalty in total amount of ₹ 1,70,760/-. Grounds of appeal : 10. The grounds of appeal filed by appellant in the appeal are extracted hereunder; (1) The action of the Deputy Assistant Commissioner-III (ST), Gandhi Chowk Circle for collecting the tax of ₹ 85,380/- (SGST 42690 + CGST 42690) and penalty of ₹ 85,380/- (SGST 42690 + CGST 42690) for the goods under transport on the allegation of expiry of e waybill without considering facts and circumstances of the case. (2) The appellant relies upon the Hon ble AP High Court in the case of Good Health Agro Tech Lim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lth Agro Tech Limited, Hyderabad v. CTO, Mahaboobnagar Circle , (1996) 22 APSTJ 78 (2) The Hon ble High Court Judgment in Ambica Lamp House, Rajahmundry v. CTO (Int.)-I, Enft., Hyderabad (2005) 40 APSTJ 56 APHC 14. The appellant further averred that the provisions of Section 122 of the APGST Act has no application to the facts of case sub-item (xiv) of Section 122 speaks transports any taxable goods without the cover of documents as may be specified in the be-half. In the instant case the appellant has produced all the required documents except advanced e Waybill and also the seller dealer has charged IGST in the invoices issued in favour of the appellant. The collection tax and penalty is without jurisdiction for the reason that the appellant is transported in the goods with valid documents. Issues for adjudication : (1) 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? (2) Whether the appellant put forth any dependable and acceptable explanations against the levy of tax/penalty, by I.A or not? Analysis : 15 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... GST Waybill_1. (2) e-Waybill is required for the movement of goods which are not exempted under the Act for all purposes i.e., coming into the State or going out of the State or for the movement within the State, when the value of goods excluding tax exceeds Fifty Thousand Rupees. (3) However, the issue of an e-Waybill shall not be necessary where a person, who is not a taxpayer, transports his household goods or other articles for his own use from one place to another. (4) Generation of e-Waybill shall be the responsibility of the person as specified in the Table-1 below : TABLE-1 Nature of the transaction Person to generate Form GST e-Waybill_1 (1) (2) Inter-State (a) Supplier registered in AP (b) Recipient registered/unregistered in AP/liable to be registered Intra-State (a) Supplier registered in AP. (b) If supplier is unregistered and recipient is registered - recipient has to generate (c) If Supplier and recipients are unregistered - un registere ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l carry documents as per the provisions of AP Goods and Services Taxes Act, 2017, in addition to the e-Waybill. (11) e-Waybills generated only through APCT web portal ( www.ewaybill.apct.gov.in ) under the authority of the Chief Commissioner shall be valid. (12) Form GST-e-Waybill_l or Transporter Declaration Form can be cancelled only within 24 hours of generation with valid reasons. (13) In order to ensure that there are no instances of misuse of the facility of e-Waybill system, the following validity period is fixed based on the distance. Period is to be calculated from the time of generation of the Form GST-e-Waybill_l or Transporter Declaration Form or Transhipment Declaration Form whichever is the latest : (1) If the distance from the origin of the goods to the destination is less than 100KMs, Validity period is two (2) days from the day and time of generation. (2) If the distance from the origin of the goods to the destination is between 101 KMs and 500 KMs, Validity period is three (3) days from the day and time of generation. (3) If the distance from the origin of the goods to the destination is between 501 KMs and 100 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... For every 20 km. or part thereof thereafter One additional day in case of Over Dimensional Cargo 17. 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. 18. 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. 19. Regarding penalty also, the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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