2024 (9) TMI 47 - HC - GST

Challenge to assessment order levying tax and penalty - Petitioner paid tax but appealed against penalty only - HELD THAT - In the present case, though the show cause notice was issued and impugned assessment order was passed by imposing the tax and penalty, the petitioner has paid the tax and the challenge was made only against the penalty imposed by the respondents. However, the 2nd respondent has rejected the appeal filed by the petitioner on the ground that the penalty alone cannot be challenged. Therefore, this writ petition has been filed by the petitioner challenging the impugned order. Since the petitioner has already paid the entire tax amount and filed an appeal only against the penalty imposed by the respondents, it is not proper for the 2nd respondent to reject the said appeal vide intimation dated 07.02.2024. Hence, this Court is inclined to direct the 2nd respondent to take the appeal on record. The intimation dated 07.02.2024 issued by the 2nd respondent is set aside - The 2nd respondent is directed to take the appeal on record and pass appropriate orders on merits and in accordance with law, after providing an sufficient opportunity to the petitioner, as expeditiously as possible. Petition disposed off.

Summary

The writ petition challenges an assessment order imposing tax and penalty. Petitioner paid tax but appealed against penalty only. Court directs 2nd respondent to take appeal on record and decide on merits. Intimation rejecting appeal set aside. No costs.