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TMI Blog2020 (7) TMI 177X X X X Extracts X X X X X X X X Extracts X X X X ..... such, the matter ought to have been agitated before the appellate authority as per law - petition dismissed. - Writ Petition No.7883/2020(T-RES) - - - Dated:- 18-6-2020 - Mr. Justice N.K. Sudhindrarao For the Petitioner : Sri Ravi Raghavan, Advocate For the Respondents : Sri Vikram Huilgol, AGA ORDER Writ petition is filed for quashing Annexure-A which is the order dated 23.05.2020 passed by respondent No.2 and Annexure-A-1- Order dated 04.06.2020 passed by respondent No.2. Petitioner has sought the relief under Article 226 of Constitution of India. 2. The petitioner M/s.L T Hydrocarbon Engineering Limited Modular Fabrication Facility, a SEZ Judge Unit in L T Shipbuilding Limited. The crux of the claim is that the petitioner concern is engaged in procurement, fabrication, construction and project management and integrated design to build solutions to Onshore and offshore Hydrocarbon Projects. The petitioner was moving 229.94 MTs of goods bearing description Structural Plate EN 10025 S235JR THK from its SEZ Unit in Kattupalli, Tamil Nadu to their bonded warehouse at Hazira, Gujarat. Further the movement of the said goods was processed by the SEZ unit of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bmits that imposition of penalty under Section 129(1)(a) and 129(1)(b) of CGST Act is not sustainable in view of the transaction in dispute involving bond to bond movement of goods which is not liable for GST. The discrepancy arisen due to clerical and typographical error cannot be considered as violation of the norms which attracts penalty. The competent authority has not assigned valid reasons for the act as it is not appreciation of facts. It is clear in the context and circumstances that consideration of payment as ordered by the respondent should have been rectified at the earliest possible occasion suo moto, but in this case despite being explained the authority has not acted upon. 8. Learned Additional Government Advocate Sri.Vikram Huilgol for respondent No.2 submits that the appeal under Section 107 of Central Goods and Services Tax Act, 2017 are to be filed before the appellate authority. As such the petitioner cannot be so hurry and invoke writ remedy under Article 226 of the Constitution of India. 9. Learned Additional Government Advocate would further submit that it cannot be concluded that the order is only clerical error and misreading of the quantity of the go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ccepted again it cannot be stated that it was a slip or oversight. In this connection letter was written by petitioner on 26.05.2020, personal hearing was made on 03.06.2020 and impugned order is passed on 04.06.2020. 13. Thus, when the matter was raised by the petitioner as erroneous or arithmetical slip or misplacement cannot be the situation. In view of the plea of the petitioner in this connection was brought to the notice of the respondent No.2. 14. Sections 106, 107 and 108 of the Central Goods and Services Tax Act, 2017 are worth to be mentioned. They are as under: 106 - Procedure of Authority and Appellate Authority - The Authority or the Appellate Authority shall, subject to the provisions of this Chapter, have power to regulate its own procedure. 107 Appeals to Appellate Authority 107. (1) Any person aggrieved by any decision or order passed under this Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act by an Adjudicating Authority may appeal to such Appellate Authority as may be prescribed within three months from the date on which the said decision or order is communicated to such person. (2) The Commissioner m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g: Provided that no such adjournment shall be granted more than three times to a party during hearing of the appeal. (10) The Appellate Authority may, at the time of hearing of an appeal, allow an appellant to add any ground of appeal not specified in the grounds of appeal, if it is satisfied that the omission of that ground from the grounds of appeal was not wilful or unreasonable. (11) The Appellate Authority shall, after making such further inquiry as may be necessary, pass such order, as it thinks just and proper, confirming, modifying or annulling the decision or order appealed against but shall not refer the case back to the adjudicating authority that passed the said decision or order: Provided that an order enhancing any fee or penalty or fine in lieu of confiscation or confiscating goods of greater value or reducing the amount of refund or input tax credit shall not be passed unless the appellant has been given a reasonable opportunity of showing cause against the proposed order. Provided further that where the Appellate Authority is of the opinion that any tax has not been paid or short-paid or erroneously refunded, or where input tax credit has been wrongl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ter giving the person concerned an opportunity of being heard and after making such further inquiry as may be necessary, pass such order, as he thinks just and proper, including enhancing or modifying or annulling the said decision or order. (2) The Revisional Authority shall not exercise any power under sub-section (1), if-- (a) the order has been subject to an appeal under section 107 or section 112 or section 117 or section 118; or (b) the period specified under sub-section (2) of section 107 has not yet expired or more than three years have expired after the passing of the decision or order sought to be revised; or (c) the order has already been taken for revision under this section at an earlier stage; or (d) the order has been passed in exercise of the powers under sub-section (1): Provided that the Revisional Authority may pass an order under sub-section (1) on any point which has not been raised and decided in an appeal referred to in clause (a) of subsection (2), before the expiry of a period of one year from the date of the order in such appeal or before the expiry of a period of three years referred to in clause (b) of that sub-section, whichever is lat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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