2018 (9) TMI 611 - HC - GST

Appeal filed before wrong authority - prayer for transfer of appeal before appropriate forum - notice issued in form GST MOV-07 - detention of vehicle - Held that - Since the petitioner has preferred an appeal, may be at a wrong forum, it would be appropriate to direct the Bolpur Commissionerate to transmit the records of such appeal to the appellate authority of Siliguri Commissionerate, within a period of seven days from date. The petitioner is at liberty to proceed with its appeal before the appropriate forum, in accordance with law. All the points with regard to the stay of the order impugned in the appeal proceedings are kept open to be decided in such appeal, in accordance with law - petition disposed off.

Summary

Issues involved: Setting aside a notice issued in form GST MOV-07, jurisdiction of the appeal authority, release of the vehicle, stay of confiscation proceeding, disposal of the appeal within a specified time frame.

Setting aside notice issued in form GST MOV-07:
The petitioner sought setting aside of a notice issued in form GST MOV-07 by the respondent no.2. The advocate for the petitioner argued that the appeal filed by the petitioner was not registered on the website, so a hardcopy was submitted to the respondent no.3. The petitioner requested the release of the vehicle and a stay on the confiscation proceeding. The court noted the submission and directed the Bolpur Commissionerate to transmit the appeal records to the appellate authority of Siliguri Commissionerate within seven days. The petitioner was allowed to proceed with the appeal before the appropriate forum.

Jurisdiction of the appeal authority:
The advocate for the respondent nos.1, 2, and 4 contended that the appeal filed by the petitioner was before the wrong authority, as the Additional Commissioner (Appeals), C.G.S.T. Commissionerate, Siliguri had jurisdiction over the subject matter. It was mentioned that the appeal might have been received by the Commissionerate at Bolpur. The court directed the transfer of appeal records to the appropriate forum and allowed the petitioner to proceed with the appeal in accordance with the law.

Release of the vehicle and stay of confiscation proceeding:
As the owner of the vehicle was not present in court seeking its release, no order was passed on this issue at that stage. The court kept all points regarding the stay of the order impugned in the appeal proceedings open to be decided in the appeal, in accordance with the law.

Disposal of the appeal within a specified time frame:
The court ordered that the appeal should be disposed of within four weeks from the date of receipt of the appeal papers. The case was disposed of with no order as to costs, and an urgent certified website copy of the order was to be supplied to the parties upon compliance with all formalities.