2020 (9) TMI 164 - HC - GST

Direction to the 3 rd respondent to consider and pass orders on appeal expeditiously, and to keep in abeyance recovery steps for the balance amounts recoverable from the petitioner pursuant to penalty order - HELD THAT - The Writ petition is disposed off with a direction to the 3rd respondent to consider and pass orders on Ext.P11 appeal within six weeks from the date of receipt of a copy of this judgment, after hearing the petitioner, either through physical hearing or through video conferencing as the case may be.

Summary

Issues: Challenge to penalty order under Section 130 of the GST Act, expeditious consideration of appeal, stay on recovery steps

In the present case, the petitioner has challenged the penalty order passed under Section 130 of the GST Act through a writ petition. Subsequently, the petitioner also filed an appeal against the penalty order. The main prayer is for the 3rd respondent to consider and decide on the appeal promptly, while halting any recovery actions related to the outstanding amounts from the petitioner. The High Court heard arguments from both parties and other government representatives. After evaluating the facts and submissions, the Court directed the 3rd respondent to adjudicate on the appeal within six weeks from the date of the judgment. The Court specified that the petitioner should be given an opportunity for a hearing, either in person or through video conferencing. Moreover, the Court ordered a stay on the penalty order and any associated recovery actions until the 3rd respondent issues a decision on the appeal and communicates it to the petitioner. Consequently, the hold placed by the 1st respondent on the petitioner's bank account with the 7th respondent will be lifted during the stay period. The petitioner is required to provide a copy of the writ petition and the judgment to the 3rd respondent for further proceedings.