9911796707
TMI Blog2023 (2) TMI 587X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 06.02.2023 passed by the respondent under Section 129 of the Goods and Services Tax Act, 2017 under which the petitioner has been called upon to pay a penalty of Rs.47,79,721/-, within a period of seven days from the date of receipt of the impugned order, failing which, the respondent has informed the petitioner that action under Section 130 of the GST Act, 2017 shall be initiated against them. 4. The petitioner's vehicle along with its goods was intercepted by the respondent on 01.02.2023. The respondent has inspected the goods in movement under the provisions of sub-section 3 of Section 68 of the Central Goods and Services Tax Act, 2017, read with sub-section (3) of Section 68 of the State / Union territory Goods and Services Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... registration certificate and tax paid details for the period April 2022 to December 2022 and requested to release the vehicle". 7. The reply dated 02.02.2023 was considered by the respondent and after giving due consideration to Circular No.17/22-G.S.T., dated 01.08.2022, specifying mandatory E-invoicing from 1st October 2022 for businesses whose aggregate turnover exceeds Rs.10crores in any financial year 2017-18 to 2021-22, for business to business (B2B) supply of goods or services, or both and also for exports, the respondent came to the conclusion that the printed copy of the E-invoice submitted by the petitioner is a manipulated one and therefore, they have rejected the reply dated 02.02.2023 submitted by the petitioner. 8. Under t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 02.02.2023 sent by them to the show cause notice issued by the respondent. When reasons have been given, that too when the respondent has referred to a Circular, which according to them makes it mandatory for submission of E-invoice from 1st October 2022, when the aggregate turnover of the businesses exceeds Rs.10 crores in any financial year from 2017-18 to 2021-2022, this Court cannot entertain this writ petition as principles of natural justice have not been violated by the respondent as only after giving them time to submit a reply and that too after the petitioner has submitted its reply, which is also considered by the respondent, the impugned order has been passed. 14. The only limited relief that can be granted to the petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dent, if such a direction is also issued. 19. For the foregoing reasons, this writ petition is disposed of by issuing the following directions :- a) The petitioner is directed to file a statutory appeal, if aggrieved by the impugned order before the statutory Appellate Authority under Section 107 of the G.S.T. Act, 2007, within a period of two weeks from the date of receipt of a copy of this order and on receipt of the said statutory appeal within the stipulated time, the statutory Appellate Authority shall decide the appeal on merits and in accordance with law. b) The petitioner is also permitted to file an application under Section 129(1) of the G.S.T. Act, 2017 before the statutory Appellate Authority seeking for provisional release o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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