Appeal against order passed u/s 129

My client was delivering goods and on border check post the gst officer seized the goods as the part B was not filled but it was a valid E Way bill. they also had mentioned transporter id in the E Way bill but the transporter had not filled the Part - B. An order was passed U/S 129 and tax and 100% penalty was recoverd from them and the goods were released. 

Now can i file an appeal against such order if yes the where can i file an appeal

Replies (1)
Yes you can file
As per Rule 108 CGST Act
An appeal to the Appellate Authority under sub-section [1] of section 107 shall be filed in FORM GST APL-01, along with the relevant documents, either electronically or otherwise as may be notified by the Commissioner, and a provisional acknowledgement shall be issued to the appellant immediately.

Note : If the B part is not Filled in Eway bill ,it cant be valid Eway bill.

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