2024 (10) TMI 1216 - HC - GST

Jurisdiction - proper officer or not - whether the Joint Commissioner can be the appellate authority? - HELD THAT - The issue whether the Joint Commissioner can be the appellate authority, is a question, which is pending consideration before this Court in a Writ Petition, which is fixed for 19.06.2024. However, in the present case, the summary order dated 13.05.2024, has been passed by the Deputy Commissioner, who is the proper officer, and against this order, an alternate remedy of filing an appeal is available. As per the GST Act, before the Appellate Authority, under sub-section (6) of section 107 of the GST Act, the appellant has to deposit 25% of the amount before the Appellate Authority. Under section 107 (6) of the GST Act, the order dated 17.05.2024, passed by the learned Single Judge, is being modified. The appellant will deposit 25% of the amount demanded from him by the proper officer vide order dated 13.05.2024, and thereafter, after depositing the said amount, the vehicle and the goods can be released. The appeal is disposed of.

Summary

The High Court of Uttarakhand modified the order dated 17.05.2024, stating that the appellant must deposit 25% of the amount demanded by the proper officer before the Appellate Authority under section 107(6) of the GST Act. The appellant can then release the vehicle and goods. The issue of the Joint Commissioner being the appellate authority is pending consideration.