01 June 2018
One of our clients were sending goods in two auto-rikshaws in the course of sales. Since the recipient was in municipal limit of supplier, e-way bill was not required. However during the transit sales invoice was NOT available with the transporter and hence goods were detained by the local GST officer and penalty @100% of tax u/s 129(3) was levied.
My query is can i go for an appeal for waiver of above penalty and does i have any pint to fight upon.