Case Title | Colgate Palmolive (I) Ltd Vs Asst. Commissioner of GST |
Court | Madras High Court |
Honorable Judges | Justice Anita Sumanth |
Citation | 2022 (8) GSTPanacea 153 HC Madras W.P.A. 21524 & 21525 & W.M.P No. 20543 of 2022 |
Judgement Date | 18-August-2022 |
Council for Petitioner | Mr N.Murali |
Council for Respondent | Mr V.Prashanth Kiran |
The Court of Dr Justice Anita Sumanth held that Application for appeal shall first be made to first appellate authority only.
FACTS OF THE CASE
Petitioner filed the petition before the Hon. Court to withdraw previously filed petition no 21525 of 2022 conditional to seeking a liberty to file an appeal before the first appellate authority against demand of tax and penalty raised by the respondent in FORM GST MOV-09 u/s 129(1).
Respondent detained petitioners goods under FORM GST MOV-06 on the ground that the E-way bill generated was not covered by valid documents.
The petitioner denied the detention of goods and since the petitioner has requested for an appeal before first appellate authority, he stated to make submission of reply before the authority.
Petitioner accepted to furnish bank guarantee equal to 200 percent tax payable on such goods as penalty amount to Respondent for release of detained goods. Counsel for respondent accepted the same on instructions.
COURT HELD
Considering the facts as recorded, Hon. court accepted the request of petitioner and granted liberty to file an appeal before the first appellate authority. Respondents impugned order dated 28th June, 2022 was quashed and set aside conditional to furnishing of bank Guarantee.
Respondent were ordered to release the goods in question within 48 hours of furnishing of bank guarantee and to accept the application of appeal subjected to proper compliances with all statutory conditions by the petitioner whether with or without reference to limitation period.
ANALYSIS OF THE JUDGEMENT
Provision of generation of E-way bills is to support trade and promote commerce without hindrance. Application for appeal shall first be made to first appellate authority only.
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