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2020 (3) TMI 407 - HC - GSTSeizure of goods alongwith the truck - It is the case of the petitioner that the e-way bill for inter-State transportation of the goods was introduced on 1.4.2018. The consignment was transported from Delhi on 6.4.2018 and it was intercepted in Jharkhand on 9.04.2018 - As at the relevant time, no Appellate Authority had been notified by the State Government, the petitioner approached this Court directly, by filing this writ application. It is the case of the respondent State that the Appellate Authority has since been notified by the State Government on 31st July 2018, who shall be the Joint Commissioner (Appeals), State Tax. HELD THAT - The writ application is disposed with the direction to the petitioner to move before the Appellate Authority within a period of three weeks from today and in case, the petitioner moves before the Appellate Authority within the period of three weeks, the time spent before this Court shall be taken into consideration, treating the appeal filed before the Appellate Authority to be within time.
Issues:
Interception of goods during transportation without proper e-way bill, imposition of penalty under relevant tax laws, absence of notified Appellate Authority for appeals. Interception without E-way Bill: The petitioner, a transporter, had their truck intercepted in Jharkhand while transporting goods from Delhi to Orissa on 9.4.2018. The petitioner claimed that the e-way bill requirement for inter-State transportation was introduced on 1.4.2018, and the consignment was transported from Delhi on 6.4.2018, before being intercepted. Subsequently, the vehicle and goods were seized, and a penalty was imposed under Section 129 of the Jharkhand Goods and Services Tax Act, 2017, and Section 20 of the Integrated Goods and Services Tax Act, 2017. Absence of Notified Appellate Authority: At the time of the incident and penalty imposition, no Appellate Authority had been notified by the State Government. However, it was mentioned that the Appellate Authority was notified by the State Government on 31st July 2018, to be the Joint Commissioner (Appeals), State Tax. Due to this absence of the Appellate Authority during the relevant time, the petitioner directly approached the High Court through a writ application. Judgment and Disposition: The High Court disposed of the writ application directing the petitioner to move before the newly notified Appellate Authority within three weeks. It was specified that if the petitioner complies within the given period, the time spent before the High Court would be considered, treating the appeal filed before the Appellate Authority as within the stipulated time. Consequently, the writ application was concluded with the mentioned direction for the petitioner to pursue the appeal process before the Appellate Authority.
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