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2023 (7) TMI 1294 - HC - GSTLevy of penalty - seeking release of detained goods - petitioner submits that the petitioner intends to file an appeal, for which requisite amount has already been deposited by him - HELD THAT - This petition is disposed of permitting the petitioner to file an appeal within a period of three weeks from today and in the eventuality of doing so, the Appellate Authority shall consider the claim of the petitioner on the merits of the case in accordance with law ignoring the point of limitation. As the goods are perishable in nature, the Appellate Authority to take prompt steps to decide the appeal and in case any application is filed within a period of ten days from today seeking interim relief the same may also be considered expeditiously in accordance with law.
Issues involved:
The issues involved in the judgment are the challenge against a summary order issued under Form DRC-07 and a penalty order under Form GST MOV-09, as well as the detention of goods and a vehicle by the Respondent No. 2. Summary: The writ petitioners, registered dealers under the GST Act, 2017 engaged in the sale and purchase of tobacco leaves, challenged the summary order and penalty order issued by Respondent No. 4. They also sought the release of their detained goods and vehicle. The petitioner's counsel argued that despite filing a rectification application, the GST portal was not allowing the petitioner to file an appeal as the proceedings were initiated against the driver instead of the registered parties. The counsel requested the Appellate Authority to facilitate the appeal process and consider the amount already deposited. The revenue's counsel agreed to adjust the deposited amount for filing the appeal and assured necessary arrangements for the appeal process. The petition was disposed of, allowing the petitioner to file an appeal within three weeks. The Appellate Authority was directed to consider the appeal on its merits without considering the limitation period. Due to the perishable nature of the goods, the Authority was instructed to promptly decide on the appeal and consider any application for interim relief expeditiously.
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