2024 (5) TMI 237 - HC - GST

Maintainability of petition - availability of alternative remedy - penalty and fine has been imposed under Sections 130(1) and 130(2) of the Central/Punjab Goods and Service Tax Act, 2017 - HELD THAT - Keeping in view the fact that there is a remedy of appeal which is provided under Section 107 of the Act on a nominal payment of 10% of the amount imposed, the petitioner has an alternate and efficacious remedy available. Keeping in view the law laid down by the Apex Court in THE STATE OF PUNJAB VERSUS M/S SHIV ENTERPRISES ORS. 2023 (1) TMI 842 - SUPREME COURT , it is opined that it is not for this Court to go into the disputed questions which are now sought to be raised as to whether the vehicle had stopped at Khanna to unload the goods or whether it was in transit as such. The present writ petition is disposed of.

Summary

The High Court of Punjab and Haryana dismissed the writ petition challenging a penalty imposed under Sections 130(1) and 130(2) of the Central/Punjab Goods and Service Tax Act, 2017. The court stated that the petitioner has an alternate remedy of appeal available under Section 107 of the Act, citing a previous court ruling. The petitioner was directed to approach the Appellate Authority for relief.