2022 (12) TMI 1233 - HC - GST

Maintainability of the writ petition - Availability of efficacious remedy of appeal - dispute pertains to questions of fact - seeking direction upon the respondents to show cause as to how an Officer of the State Taxes could carry out the proceedings under Section 129 of CGST Act - HELD THAT - Taking into consideration that an efficacious alternative remedy by way of appeal is available to the petitioner under Section 107 of JGST Act, we therefore, grant liberty to the petitioner to approach the appellate authority against the impugned order passed under Form GST MOV 09. On his approaching, the State Taxes Officer, Intelligence Bureau, Dhanbad Division, Dhanbad shall provide the GSTIN number so that the petitioner can prefer an appeal online. In case the appeal is not accepted online for any technical reasons, he would be at liberty to prefer an appeal manually before the appellate authority. Writ petition is disposed off.

Issues:
1. Jurisdiction of State Taxes Officer for inter-state transaction under the Integrated Goods and Services Tax Act, 2017.
2. Validity of imposing tax and penalty under section 129(3) of the Act due to expired e-Way Bill without intention to evade tax.
3. Quashing of order imposing tax and penalty, and refund of deposited amount for release of goods.
4. Challenge to the maintainability of the writ petition and availability of alternative remedy through appeal.

Jurisdiction of State Taxes Officer for inter-state transaction under the Integrated Goods and Services Tax Act, 2017:
The writ application challenges the jurisdiction of the State Taxes Officer to conduct proceedings under section 129 of the Act for an inter-state transaction falling under the Integrated Goods and Services Tax Act, 2017. The petitioner argues that such proceedings should be carried out under the Central Goods and Services Act, and the State Taxes Officer lacks jurisdiction. The petitioner, a dealer registered outside Jharkhand, had to temporarily register in Jharkhand due to the incident involving the expired e-Way Bill. The State Taxes Officer proceeded to register the truck driver for payment of tax and penalty, leading to the petitioner questioning the officer's jurisdiction. The court did not delve into the merits but granted liberty to the petitioner to appeal the order under Form GST MOV 09 to the appellate authority under Section 107 of the JGST Act.

Validity of imposing tax and penalty under section 129(3) of the Act due to expired e-Way Bill without intention to evade tax:
The case involves the detention of goods due to an expired e-Way Bill during an inter-state transaction. Despite no finding of tax evasion or contravention of Act provisions, tax and penalty were imposed, leading to the petitioner seeking a writ for quashing the order and refund of the deposited amount. The court noted the availability of an alternative remedy through appeal and directed the petitioner to approach the appellate authority to raise all factual and legal issues for consideration.

Quashing of order imposing tax and penalty, and refund of deposited amount for release of goods:
The petitioner contested the order dated 03.09.21 imposing tax and penalty amounting to Rs. 5,51,808/- due to the expired e-Way Bill without any tax evasion or contravention. The court did not delve into the merits but directed the petitioner to pursue the appeal process to challenge the order and present all relevant issues before the appellate authority for a decision in accordance with the law.

Challenge to the maintainability of the writ petition and availability of alternative remedy through appeal:
The respondent challenged the maintainability of the writ petition, arguing that the petitioner should pursue an appeal due to questions of fact involved. The court acknowledged the availability of an alternative remedy through appeal under Section 107 of the JGST Act and granted liberty to the petitioner to approach the appellate authority to raise all factual and legal issues for consideration. The court disposed of the writ petition with directions for the petitioner to follow the appeal process without delving into the merits of the case.

← Previous Next →