Page 180 - GSTL_11th June 2020_Vol 37_Part 2

266 GST LAW TIMES [ Vol. 37
9. Further, no plausible ground has been given by the appellant against
the rejection of refund for inadmissible credit under Section 17(5) of CGST Act,
2017, therefore, the appeals to that extent is rejected.
10. Accordingly, the appeals are disposed off in above manner.

_______

2020 (37) G.S.T.L. 266 (Appellate Authority - A.P.)

BEFORE THE APPELLATE AUTHORITY UNDER GST,
ANDHRA PRADESH
Smt. P. Vaishnavi, Joint Commissioner (ST) & Appellate Authority (ST)
IN RE : WHIRLPOOL OF INDIA LIMITED

Order No. 4523/2019, dated 24-9-2019 in Appeal No. APL1800029
Offences and penalty - Transport of goods without validity document -
Dealer unable to transport goods required to cancel E-way Bill electronically
in common portal within 24 hours of generation - Dealer unable to transport
goods due to heavy rain on 19-8-2017 failing to cancel E-way Bill within 24
hours instead transporting goods on 20-8-2017 with expired bill - Cannot rely
on G.O.Ms. No. 309, dated 24-7-2017 which was operational only till 30-9-2017 -
Levy of tax and penalty not to be interfered with - Sections 68 and 122 of An-
dhra Pradesh Goods and Services Tax Act, 2017 - Rule 138 of Andhra Pradesh
Goods and Services Tax Rules, 2017. [paras 16, 17, 18, 19, 20]
Appeal dismissed
CASES CITED
Ambica Lamp House v. CTO — (2005) 40 APSTJ 56 APHC — Referred ......................................... [Para 13]
Good Health Agro Tech Limited v. CTO — (1996) 22 APSTJ 78 — Referred.................................. [Para 13]
[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 Divi-
sion, Vijayawada against the tax assessment orders passed by the Deputy Assis-
tant Commissioner of State Tax-III, Tenali, Gandhi Chowk Circle, Guntur Divi-
sion (hereinafter referred to as ‘Inspecting Authority’/for short ‘LA.’) during the
vehicular traffic check held on 20-8-2018 under APGST Act, 2017 in GSTIN :
37AAACW1336L1Z7 vide his orders dated 29-8-2019, disputing levy of amount
of Rs. 1,70,760/- (Tax of Rs. 85,380/- & Penalty of Rs. 85,380/-).
2. The case is posted for personal hearing. The details thereof are as
under :

Sl. No. Date of notice issued Posted for hearing on Status of hearing
1. 5-12-2018 5-1-2019 Not Attended
2. 11-2-2019 21-3-2019 Attended
3. 29-3-2019 1-5-2019 Not Attended
4. 1-5-2019 18-6-2019 Attended

GST LAW TIMES  11th June 2020  180