2020 (1) TMI 658 - HC - GST

Maintainability of petition - appealable order - Section 107 of the Central Goods and Services Tax Act, 2017 - goods have been released subject to levy of tax and penalty - HELD THAT - The order dated 20.09.2019 is appealable under Section 107 of the Central Goods and Services Tax Act, 2017 - the writ petition is disposed of with a direction that in case the petitioner files an appeal within a period of two weeks from the date of receipt of certified copy of the order passed today.

Summary

Issues:
Validity of order dated 19.09.2019 releasing goods subject to tax and penalty.
Appealability of order dated 20.09.2019 under Section 107 of the Central Goods and Services Tax Act, 2017.

Validity of Order dated 19.09.2019:
The petitioner challenged the validity of the order dated 19.09.2019, issued by respondent No.2, which released goods subject to the levy of tax and penalty through an order passed on 20.09.2019. The petitioner contended that the said order was flawed and sought relief through this writ petition. However, it was noted that the validity of the subsequent order dated 20.09.2019 was not contested in this petition, focusing solely on the initial decision releasing the goods.

Appealability under Section 107 of the CGST Act, 2017:
During the proceedings, the counsel for the Revenue highlighted that the order dated 20.09.2019 was appealable under Section 107 of the Central Goods and Services Tax Act, 2017. In response, the petitioner's counsel requested the liberty to file an appeal against the order dated 20.09.2019. Consequently, the court disposed of the writ petition with a direction allowing the petitioner to appeal within two weeks from the date of receiving the certified copy of the current order. The appellate authority was instructed to expedite the appeal process, ideally concluding within two months from the filing date, providing the petitioner with the necessary liberty to proceed accordingly.

This judgment primarily addressed the challenge to the validity of the initial order releasing goods subject to tax and penalty, as well as the subsequent appealability of the order under the relevant provisions of the CGST Act. The court's decision allowed the petitioner to pursue an appeal within a specified timeline, ensuring a swift resolution in accordance with the law.