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TMI Blog2024 (9) TMI 1641X X X X Extracts X X X X X X X X Extracts X X X X ..... shall be deemed to be concluded. The said provision therefore shows that upon payment of the amount, the proceedings in respect of the notice specified in Sub-section (3) shall be deemed to be concluded. The said provision would in the opinion of this Court, would apply only in circumstances, when pursuant to a Show Cause Notice issued under Section 129 (3), the entire amount so stated therein is paid. In contrast, it would be relevant to observe that Section 129 (3) also refer to an order to be passed within 7 days from the date of service of such notice. However, Section 129 (5) only refers to the notice and not to the order. In that view of the matter, this Court is of the opinion that right to file appeal by the petitioners cannot be ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... discrepancies. Accordingly, proceedings under Section 129 (3) of the Assam Goods and Services Tax Act, 2017 (for short, the State Act ) were initiated and the show cause notice dated 05.10.2023 was issued to the petitioner. The petitioner thereupon submitted the reply on 09.10.2023 rebutting the allegations raised. Subsequent to the said reply, the respondent No. 3 passed an order dated 13.10.2023 under Section 129 (3) of the State Act as well as the Central Goods and Services Tax Act, 2017 (for short, the CGST Act, 2017 ) determining the tax, quantum of penalty and cess payable at Rs. 16,35,840/-. The petitioner taking into account that the goods in question were perishable in nature and not making the payment of the demand of tax and pena ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e difference is that the vehicle which was intercepted beared the registration number being No. AS01Y5425 and was intercepted on 02.08.2023. In the instant case, the show cause notice was issued on 03.09.2023 and the petitioners submitted a reply on the 12.09.2023. On the basis of that, initially the tax, quantum of penalty and cess was determined at Rs. 24,12,288/-. However, subsequently the same was revised to Rs. 16,08,192/-. Be that as it may, the petitioners paid the amount on the 06.09.2023 and the authorities duly acknowledged the receipt of Rs. 17,50,000/-. Thereupon, the petitioner tried to file an appeal against the order dated 12.09.2023. However, the appeal could not be filed on account of the same glitch of an alert notificatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e proceedings initiated by the notice under Section 129 (3) of the State Act in both the writ petitions stood concluded or in other words, the stand which is being taken now by the State respondents there is nothing left in the proceedings as the petitioners had already paid the demand amount in full. It is apposite herein to mention that the stand of the respondents were based upon a decision taken by the Respondent Authorities on 19.09.2024, that too when the instant writ petitions were pending. 7. During the course of the hearing, Mr. B. Gogoi, the learned counsel for the Finance and Taxation Department of the Government of Assam submitted that in terms of Section 129 (5) of the State Act upon payment of the amount referred to in Sub-sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entire payment of tax, penalty and the cess which has been duly acknowledged by the respondent authorities. It is further seen that the petitioners have also within the period permissible to file the Appeal had submitted representation as aforementioned stating inter-alia the reason why the entire amount of tax, penalty and interest was paid as demanded vide the final order passed under Section 129 (3) of the State Act. It is also seen that within the period of limitation, the petitioners have also informed the glitch which was showing when the Appeals attempted to be filed in the portal and it was also duly intimated that amounts of demand were paid under protest. However, inspite of the representations so submitted, no steps were taken b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the opinion that on account of the fault of the respondent authorities, the petitioners were not able to file appeals against the respective orders dated 19.10.2023 and 12.09.2023 passed under Section 129 (3) of the State Act. 13. Accordingly, the instant writ petitions are disposed of with the following observations and directions:- (A) The petitioners are given the liberty to file the Appeals with 10 days from the date of the instant judgment in the portal. (B) On filing of the said Appeals, the Respondent Authorities shall make available the infrastructure so that the Appeals are accepted in the portal. (C) If in the eventuality, the Respondent Authorities are not in a position to provide the infrastructure for acceptance of the Appea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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