This discussion concerns appealing an order (DRC-07) imposing a 200% penalty under Section 129(3) of the CGST Act for failing to generate an e-way bill, even though the goods in transit were exempted. The penalty has already been paid via the cash ledger. The user is seeking advice on whether an appeal is possible and if there's a specific format for the statement of facts and grounds of appeal.
16 July 2024
If E way bill was not generated and order of DRC-07 was issued containing penalty of 200% of tax amount u/s 129(3) of CGST act as the goods in transit were exempted goods Penalty was already paid by assesse by cash ledger So now appeal can be filed against such order? If yes is there any format of statement of facts and grounds of appeal available?