2022 (4) TMI 1417 - HC - GST

Validity of penalty order - inaction on the part of the respondent authority concerned in considering its application of the writ petition for release of the goods in question by allowing it to furnish the bank guarantee and bond under the relevant provision of Section 129 of the WBGST Act - HELD THAT - This writ petition is disposed of by directing the Assistant Commissioner Karagpur Zone/respondent no.2 to consider and dispose of the aforesaid application of the petitioner dated 30th March, 2022 within seven days from the date of communication of this order by taking into consideration the relevant provision of Section 129 of the Act and upon the terms and conditions which the petitioner is agreeable as per its aforesaid application. Petition disposed off.

Summary

Issues involved:
Petitioner challenging penalty order and inaction on application for release of goods under Section 129 of WBGST Act.

Analysis:
The petitioner filed a writ petition challenging the penalty order dated 31st March, 2022, passed by the Assistant Commissioner of State Tax, Kharagpur Zone, and the inaction on their application for release of goods by furnishing a bank guarantee and bond under Section 129 of the WBGST Act. The High Court directed the Assistant Commissioner to consider and dispose of the application within seven days from the date of the court's order, taking into account the relevant provisions of Section 129 and the terms and conditions proposed by the petitioner in their application. The Court clarified that since the penalty order is appealable under the statute, it would not interfere with it. However, the petitioner was granted the liberty to file an appeal against the penalty order in accordance with the law, raising all the points mentioned in the writ petition. The writ petition, numbered WPA No.6146 of 2022, was disposed of with these observations and directions.