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TMI Blog2020 (1) TMI 1283X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. - 26(JPM)CGST/JPR/2020 - - - Dated:- 22-1-2020 - (J.P. MEENA) ADDITIONAL COMMISSIONER (APPEALS) This appeal has been filed under Section 107 of the Goods and Service Tax Act, 2017 by M/s Rajasthan Commercial House, B-115, Road No.9, VKI Area, Jaipur (hereinafter also referred to as the appellant ) against Order No. 04 dated 14.09.2018 issued vide C.No. IV(39)148/Misc Enq/E-way Bil/T-II/2018/Pt/7644 dated 14.09.2018 (hereinafter referred to as the impugned order ) passed by Deputy Commissioner, Centr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he department has claimed from inception that it had intercepted the vehicle at 8.45 PM on 10.09.2018 before generation of E-way Bill which is incorrect whereas the vehicle was intercepted approximately at 9.00 to 9.05 PM. The same was already informed to the department vide letter dated 13.09.2018. (ii) The fact is that a normal working individual having normal skills can generate a simple e-way bill in minimum 10 minutes and not less than that. It is so because the e-way bill generation involves various steps i.e. generating the tax invoice, opening the portal, logging on to some, opening the e-way bill general tab, filing various deails and then submitting the form. (iii) The claim of the department that they had intercepted the v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 13th December' 2018 they could not file the appeal within time i.e. on or before 13 th December 2018. I accept that this is a genuine reason for: delay in filing of appeal and condone the delay filing of appeal as per sub-section 4 of Section 107 of the CGST' Act 2017. 6. I have carefully gone through the facts of the case and records available on file and submissions made in their appeal memorandum. 7. On perusal of the facts on record, I find 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 afte ..... X X X X Extracts X X X X X X X X Extracts X X X X
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