2024 (8) TMI 459 - HC - GST

Maintainability of petition - availability of alternative remedy - Imposition of penalties to get the goods released - E-Way bill not tendered for goods in movement - HELD THAT - Already, the entire penalty is covered by the bonds and bank guarantee. So long such bonds and bank guarantee are valid, there cannot be any question of the appellate authority once again calling upon the petitioners to make payment of pre-deposit in terms of the proviso to Section 107 (6) of the said Act. The writ petition is disposed of with a direction that in the event the petitioners approach the appellate authority within 15 days from date, the appellate authority having due regard to the pendency of the writ petition before this Court shall hear out and dispose of the appeal on merits within a period of eight weeks from the date of communication of this order without insisting for pre-deposit. Petition disposed off.

Summary

The High Court of Calcutta heard a writ petition challenging an order passed under the CGST/WBGST Act, 2017. The petitioners' vehicle was intercepted for not tendering an E-Way bill. The petitioners secured the penalty to release the goods and filed a writ petition to set aside the order. The State argued that the petitioners should appeal under Section 107 of the Act. The Court directed the petitioners to approach the appellate authority within 15 days without pre-deposit requirements.