9911796707
|
Home
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (6) TMI 749 - HC - GSTConfiscation order - non-deposit of 10% of the tax amount as required under Section 107(6) of the Act of 2017 - HELD THAT - This writ petition can be disposed off permitting the petitioner to comply the requirements of the endorsement at Annexure-L, dated 28.03.2023 within a time frame and in the event of such compliance, the Joint Commissioner shall consider the statutory appeal filed by the petitioner on merits and dispose off the same in accordance with law. Till then, the respondents shall not take any action to dispose off the confiscated goods belonging to the petitioner. The endorsement at Annexure-B, dated 28.04.2023, issued by the first respondent is quashed - Petition allowed in part.
Issues involved: Petitioner seeks quashing of an endorsement and an auction notice issued without jurisdiction.
Summary: The petitioner appealed u/s 107 of the Central Goods and Services Act, 2017 against a confiscation order, but failed to deposit 10% of the tax amount as required. The first respondent issued an endorsement informing the petitioner of this requirement. As the petitioner did not comply, an endorsement was issued stating that the appeal cannot be admitted, followed by an auction notification. The petitioner requested an opportunity to comply with the deposit requirement, stating that he was unaware of the endorsement due to it being sent via email. The court allowed the petitioner to comply with the deposit requirement within a specified time frame. The court directed the petitioner to appear before the Appellate Authority, file objections to the endorsement, and stated that no action should be taken to dispose of the confiscated goods until the appeal is decided. The endorsement was quashed, and the Appellate Authority was directed to consider the appeal on its merits. In conclusion, the court partially allowed the writ petition, quashing the endorsement and providing the petitioner with an opportunity to comply with the deposit requirement. The Appellate Authority was directed to consider the appeal on its merits, and no action was to be taken to dispose of the confiscated goods until the appeal process was completed.
|
