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2022 (12) TMI 1176 - HC - GSTMaintainability of the writ petition - Availability of efficacious remedy of appeal - dispute pertains to questions of fact - seeking direction upon the respondents to show cause as to how an Officer of the State Taxes could carry out the proceedings under Section 129 of CGST Act - HELD THAT - Having heard learned counsel for the parties and after going through the series of events, as also, taking into consideration that an efficacious alternative remedy by way of appeal is available to the petitioner under Section 107 of JGST Act, we therefore, grant liberty to the petitioner to approach the appellate authority against the impugned order passed under Form GST MOV 09. On his approaching, the State Taxes Officer, Intelligence Bureau, Jamshedpur Division, Jamshedpur shall provide the GSTIN number so that the petitioner can prefer an appeal online. The writ petition is disposed of.
Issues:
1. Jurisdiction of State Taxes Officer under Section 129 of the Act for inter-state transactions. 2. Validity of the order imposing tax and penalty without finding of tax evasion. 3. Refund of amount deposited for release of truck. Analysis: Issue 1: Jurisdiction of State Taxes Officer under Section 129 of the Act for inter-state transactions The petitioner challenged the jurisdiction of the State Taxes Officer to carry out proceedings under Section 129 of the Act for an inter-state transaction, contending that the proceedings should fall under the Integrated Goods & Services Tax Act, 2017. The petitioner argued that since the transaction was inter-state, the State Tax Officer lacked jurisdiction to impose tax and penalty. The court acknowledged the challenge and directed the petitioner to approach the appellate authority under Section 107 of the JGST Act, granting liberty to raise all issues of facts and law in the appeal. Issue 2: Validity of the order imposing tax and penalty without finding of tax evasion The petitioner contested the order dated 16.01.2021 passed by the State Taxes Officer, Intelligence Bureau, Jamshedpur Division, imposing tax and penalty amounting to Rs. 13,68,000 without any finding of tax evasion. The court noted that the order was passed under Section 129(1)(A) without providing a copy to the petitioner, raising concerns about due process. The petitioner had made the payment "under protest" to release the truck and goods. The court allowed the petitioner to appeal against the impugned order and instructed the State Taxes Officer to provide the GSTIN number for online appeal filing, or manual appeal if necessary. Issue 3: Refund of amount deposited for release of truck The petitioner sought the refund of the amount deposited for the release of the truck detained during transit. The court did not delve into the merits of the case but disposed of the writ petition with directions for the petitioner to pursue the appeal process. The court clarified that it did not assess the substantive issues but focused on providing the petitioner with the opportunity to appeal the order in question. In conclusion, the High Court of Jharkhand addressed the jurisdictional challenge, the validity of the tax and penalty order, and the refund of the deposited amount in a writ petition concerning an inter-state transaction and detention of goods during transit. The judgment emphasized the availability of the appeal process for the petitioner to raise all pertinent issues before the appellate authority for a comprehensive review and decision in accordance with the law.
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