2022 (5) TMI 547 - HC - GST

Maintainability of petition - availability of alternative remedy of appeal - Section 129(1)(b) of the Tamil Nadu Goods and Services Tax Act, 2017 and Central Goods and Services Tax Act, 2017 - HELD THAT - It is seen that, as against the impugned order, dated 17.03.2022, there is an appeal remedy available before the appropriate authority. It is clear from the records that the petitioner has still not filed any appeal as against the impugned order. This Court directs the petitioner to file appeal under the provisions of the TNGST Act, 2017, as against the impugned order, dated 17.03.2022. On receipt of such appeal, the appellate authority is directed to dispose of the same, on merits and in accordance with law - Petition disposed off.

Summary

Issues:
Challenge to detention of goods under Section 129(3) of the GST Acts, Failure to consider objections, Alleged improper valuation of detained goods, Request for release of goods without penalty.

Analysis:
The petitioner, a transporter, challenged the detention of hosiery garments by the respondent under Section 129(3) of the GST Acts, seeking to quash the proceedings. The petitioner contended that despite providing lorry receipts and invoices for the goods, they were still detained. The respondent had earlier issued a detention order under Section 129(1) of the Acts, followed by a notice alleging lack of valid documents for the detained goods. The petitioner claimed to have submitted relevant documents but disagreed with the valuation and proposed penalties by the respondent. The petitioner filed objections on 15.03.2022, which they argued were not duly considered by the respondent before passing the impugned order on 17.03.2022.

The court noted that an appeal remedy was available against the impugned order, which the petitioner had not utilized yet. Without delving into the merits or facts of the case, the court directed the petitioner to file an appeal under the provisions of the TNGST Act, 2017 against the impugned order dated 17.03.2022. The appellate authority was instructed to dispose of the appeal within one month of filing, ensuring a fair hearing for the petitioner and other concerned parties. The court disposed of the Writ Petition with these directions, emphasizing the importance of pursuing the available legal remedy.

In conclusion, the judgment highlighted the significance of exhausting available appeal mechanisms in challenging administrative decisions under the GST Acts. The court's decision to direct the petitioner to file an appeal underscored the procedural requirements and the need for due process in addressing disputes related to detention and valuation of goods under the tax statutes.