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2023 (7) TMI 1100 - HC - GSTMaintainability of petition - availability of efficacious alternate remedy of filing an appeal - goods have already been released - intent on the part of the appellant to evade the payment of tax - HELD THAT - The adjudicating authority has considered the facts and given his own reasoning as to how he is not agreeable to the submissions made by the appellant. The correctness of the decision taken by the original authority based on the facts and circumstances has to be adjudicated and when disputed questions of fact are involved it is but appropriate for the appellant to invoke the appellate authority since the appellate authority will be able to re-appreciate the factual position and come to a conclusion. The appellant should file a statutory appeal and the appellate authority should consider the appeal petition both on facts as well as on law and after affording an opportunity of personal hearing to the authorised representative of the appellant a reasoned decision shall be rendered on merits and in accordance with law. Appeal disposed off.
Issues Involved:
- Delay in filing the appeal - Challenge against penalty imposed on imported goods from Nepal Delay in filing the appeal: The High Court of Calcutta considered an application regarding a delay of 75 days in filing an appeal. The Court found that sufficient cause was shown for the delay and allowed the application, condoning the delay. Challenge against penalty imposed on imported goods from Nepal: The appellant challenged an order imposing a penalty on goods imported from Nepal. The appellant had previously filed a writ petition challenging the detention of the vehicle transporting the goods and the imposition of penalties. The Court observed that no interim orders were granted in the previous petition. The appellant argued that the authority failed to consider the factual circumstances, specifically the proximity of the vehicle to its destination and the lack of intent to evade taxes. The appellant also cited relevant legal decisions, including those of the Hon'ble Supreme Court and the Calcutta High Court, to support their case. The Government counsel contended that the appellant had an alternate remedy of filing an appeal before the appellate authority and that the writ petition was not maintainable without exhausting this remedy. The Court emphasized the importance of adjudicating disputed facts through the appellate process and noted that the original authority should consider both factual and legal submissions made by the appellant. In its judgment, the Court directed the appellant to file a statutory appeal before the appellate authority within 30 days. The Court instructed that no pre-deposit should be demanded from the appellant for hearing the appeal. The appellate authority was urged to decide the matter promptly, preferably within 6 weeks of concluding the personal hearing. The Court clarified that it had not delved into the merits of the case, leaving the appellant free to present all factual and legal points before the appellate authority. Additionally, the Court ordered that no coercive action should be taken against the appellant for recovering the penalty until the appeal process was completed, granting the appellant the liberty to seek interim orders before the appellate authority. This judgment highlights the importance of following due process in legal proceedings, particularly in cases involving penalties and appeals.
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