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Petitioner |
T.V.H.Express
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Respondent |
The State Tax Officer
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Decision by |
Madras High Court |
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Date of order or Judgement |
5-May-2022
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Citation no. |
W.P.No.11546 of 2022 2022 (5) GSTPanacea 40 HC Madras |
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Hon’ble Judge |
Justice S.Ananthi |
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Decision |
Partly in Favour of Assessee |
HC directs to file appeal under the provisions of the TNGST Act, 2017. The appellate authority is directed to dispose the same within a period of one month after giving an opportunity of hearing.
HC Directs to File Appeal-Facts of the Case
HC Directs to File Appeal-The petitioner challenging the proceedings of the respondent in Order No.19/2021-2022 dated 17.03.2022 passed under Section 129(3) of the Tamil Nadu Goods and Services Tax Act, 2017 and the Central Goods and Services Tax Act, 2017.
The petitioner being a transporter, had transported hosiery garments belonging to M/s Star Handlooms, Tirupur, and the said garments were detained by the respondent.
The Petitioner produced lorry receipt for the transport of the said goods, and that the invoices were also produced before the respondents, it is the grievance of the petitioner that the goods were detained by the respondent.
Argument Before Court
HC Directs to File Appeal-Petitioner’s Contention
HC Directs to File Appeal-To quash the same as passed without considering the objections dated 15.03.2022 filed by the petitioner.
Further direct the respondent to release the detained goods to the petitioner without imposing any condition of payment of penalty.
The respondent did not verify the detailed consignment.
HC Directs to File Appeal-Respondent’s argument
HC Directs to File Appeal-The respondent earlier issued an order of detention on 04.03.2022 under Section 129(1) of the TNGST Act, 2017 and CGST Act, 2017, in Form GST MOV-06.
The respondent issued notice alleging that the goods-vehicle, when intercepted, was possessed of 58 bundles of hosiery garments, but the same were without valid documents.
The driver of the petitioner had not produced the relevant documents related to the goods in conveyance.
The respondent valued all the 58 bundles of the hosiery garments at Rs.20,000/- in respect of the goods mentioned therein and arrived at the total value of Rs.11,60,000/- and proposed to levy penalty of Rs.5,80,000/- under SGST Act and penalty of Rs.5,80,000/- under CGST Act.
Madras High Court Held
HC Directs to File Appeal-Against the impugned order there is an appeal remedy available before the appropriate authority.
Without going into the merits and factual aspects of the matter, this Court directs the petitioner to file appeal under the provisions of the TNGST Act, 2017.
On receipt of such appeal, the appellate authority is directed to dispose of the same, on merits and in accordance with law, within a period of one month from the date of filing of the appeal after giving an opportunity of hearing to the petitioner and concerned persons
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