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TMI Blog2023 (5) TMI 644X X X X Extracts X X X X X X X X Extracts X X X X ..... hearing, which was delaying the disposal of the appeal earlier. The provisions are inspired from amended Section 35F of the Central Excise Act, 1944 and Section 129E of the Customs Act, 1962 in 2014 as the cases were not getting disposed - It is for this reason, mandatory pre-deposit was made so that the interest of the revenue can be safeguarded as the appeal would take longer time for final disposal. Although the Officer who detained the goods has become functus officio , once there is a mandatory pre-deposit, the order has no force and all further recovery proceedings will be subject to the final outcome of the appeal. There can be a direction to the petitioner to deposit the maximum penalty of 200% of the tax to safeguard the int ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ents and the Rules made thereunder. 5. If it is the case of the respondents that the supplier has wrongly passed on the input tax to the petitioner, it is for the Department to initiate appropriate proceedings to recover the same. At best, the petitioner can be mulct with maximum penalty equivalent to 200% of tax amount payable in terms of Section 129(1)(a) of the respective GST enactments and the Rules made thereunder. 6. The learned counsel for the petitioner submits that the petitioner has also filed a statutory appeal under Section 107 of the Central Goods Services Tax (CGST) Act, 2017 before the Appellate Authority and has paid 25% of the disputed penalty, whereas, the respondents have imposed penalty equivalent to 100% value of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pplications within a period of one week. 10. It is submitted that the petitioner will have to file appropriate application before the Appellate Commissioner before whom the appeal is pending, as the first respondent, after detaining the goods and passing order in MOV-9 dated 24.04.2023 has become functus officio . 11. It is further submitted that as long as an appeal is said to be pending before the appellate authority, the respondents cannot release the goods and therefore, the petitioner will have to mandatorily approach the appellate authority, before whom the appeal is pending. 12. I have considered the arguments advanced by the learned counsel for the petitioner and the learned Additional Government Pleader for the responden ..... X X X X Extracts X X X X X X X X Extracts X X X X
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