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2024 (7) TMI 1104 - HC - GST


Issues:
1. Appeal against order under CGST/SGST Act
2. Delay in approaching the court
3. Maintainability of the appeal
4. Adjudication order requirement under Section 129

Analysis:
1. The appellant, a private limited company engaged in the jewellery business, had a consignment worth Rs. 58,21,206 intercepted by the respondents due to missing documents as per CGST/SGST Act. The items were seized, tax and penalty were determined, paid by the appellant, and goods were released. The appellant later appealed against the release order, citing a procedural error, which was rejected due to delay in filing the appeal.

2. The learned Single Judge dismissed the Writ Petition on the grounds of no merit in the contentions raised and delay in approaching the court. The appellant's argument of erroneously filing an appeal against the release order instead of seeking an adjudication order without payment was not found valid.

3. The appellant's counsel argued that the appeal against the release order was not maintainable as there was no formal adjudication by the authorities initially. However, the court disagreed, stating that the appellant had the option to contest the seizure and request an adjudication order but chose to pay the demanded amounts, leading to the release order. The court found the appellant solely responsible for the situation.

4. The court emphasized that the appellant should have sought a refund of the paid tax/penalty and requested an adjudication on the refund application if the payment was deemed a mistake. Instead, the appellant appealed against the release order, which was in their favor, and then faced dismissal of the appeal. The court upheld the Single Judge's decision to dismiss the Writ Petition due to the appellant's delay in approaching the court, more than 7 years after the goods were released.

In conclusion, the Writ Appeal was dismissed as the court found no reason to deviate from the Single Judge's decision, emphasizing the appellant's responsibility for the situation and the lack of merit in the appeal.

 

 

 

 

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