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2023 (7) TMI 654 - HC - GSTMaintainability of petition - availability of efficacious remedy for filing appeal u/s 107 of theJammu and Kashmir Goods and Service Tax Act, 2017 - Seeking waiver of penalty under Section 129(1)(A) of the Act - HELD THAT - Since the remedy is available to the petitioner under Section 107 of the Act, therefore, this petition need not be entertained and accordingly, the same is dismissed. The petitioner shall be at liberty to avail the appropriate remedy available to him in terms of the provisions admissible to the field. On receipt of the appeal, to be filed by the petitioner herein, the appropriate authority shall consider the same at the earliest having regard to Section 129 of the Jammu and Kashmir Goods and Service Tax Act, 2017. Petition dismissed.
Issues involved:
The petition seeks quashment of the penalty imposed under Section 129(1)(A) of the Jammu and Kashmir Goods and Service Tax Act, 2017. Summary: Issue 1: Quashment of penalty under Section 129(1)(A) of the Act The petitioner filed a petition seeking quashment of the penalty imposed under Section 129(1)(A) of the Jammu and Kashmir Goods and Service Tax Act, 2017. The respondent argued that the petition was not maintainable as Section 107 of the Act provides an efficacious remedy for filing appeal and revision before the appellate authority. The Court noted the provisions of Section 129 of the Act, which deal with detention, seizure, and release of goods and conveyances in transit. The Court dismissed the petition, stating that since the remedy is available under Section 107 of the Act, the petition cannot be entertained. The petitioner was advised to avail the appropriate remedy as per the provisions of the Act, and the appropriate authority was directed to consider any appeal filed by the petitioner promptly in accordance with Section 129 of the Act. This judgment highlights the importance of following the prescribed legal procedures and remedies available under the law, specifically in matters related to penalties imposed under the Goods and Service Tax Act.
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