9911796707
|
Home
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (12) TMI 1398 - HC - GSTMaintainability of petition - availability of alternative remedy - Challenge to penalty orders under Section 129 of the CGST/SGST Act 2017 - HELD THAT - Admittedly the petitioner has the remedy of filing an appeal against the said order. Instead of filing the statutory appeal the petitioner has approached this Court in the present writ petition. As the petitioner has an efficacious alternate remedy to file a statutory appeal this Court does not entertain the present writ petition. Petition disposed off.
In this judgment from the Kerala High Court, presided over by Justice Dinesh Kumar Singh, the petitioner challenged penalty orders issued under Section 129 of the CGST/SGST Act, 2017. The petitioner, a registered dealer under the CGST/SGST Act, faced penalties after the Assistant Tax Officer intercepted a vehicle transporting raw cashew nuts without an invoice. The penalties amounted to Rs. 1,93,932/- and Rs. 1,85,518/-.
The Court noted that the petitioner has an "efficacious alternate remedy" of filing a statutory appeal against the penalty orders. Consequently, the writ petition was not entertained. The Court disposed of the petition, granting the petitioner "liberty to approach the Appellate Authority" within four weeks. The Appellate Authority is directed to consider the appeals "in accordance with law, expeditiously."
|
