The Hon’ble High Court directed all the respondents four weeks’ time to file counter affidavit. Meanwhile, directed that subject to the petitioner depositing tax and 50% of penalty as well as furnishing security of remaining amount of penalty, no coercive action shall be taken against the petitioner.
Section 129 of the CGST Act, 2017 — Goods in Transit —–The petitioner challenged the order dated 24.08.2019 and order dated 25.03.2021 passed by Appellate Authority as well as the order dated 08.06.2021. It is prayed to command the Appellate authority to condone the delay in filing the First Appeal. The petitioner has been issued notice dated 09.12.2019 calling him to deposit the impugned tax and penalty. The petitioner has preferred an appeal against the impugned penalty order dated 24.08.2019, which was rejected on the ground of limitation on 25.03.2021. The counsel for the petitioner submitted that the order has been served upon the petitioner on 07.01.2020, only when he approached the department after receiving the notice dated 09.12.2021. The court observed that matter requires consideration.
Held that:- The Hon’ble High Court directed all the respondents four weeks’ time to file counter affidavit. Meanwhile, directed that subject to the petitioner depositing tax and 50% of penalty as well as furnishing security of remaining amount of penalty other than cash and bank guarantee, after adjusting the 10% amount which has already been deposited, within a period of three weeks, no coercive action shall be taken against the petitioner.
The Hon’ble High Court directed all the respondents four weeks’ time to file counter affidavit. Meanwhile, directed that subject to the petitioner depositing tax and 50% of penalty as well as furnishing security of remaining amount of penalty, no coercive action shall be taken against the petitioner.
Section 129 of the CGST Act, 2017 — Goods in Transit —–The petitioner challenged the order dated 24.08.2019 and order dated 25.03.2021 passed by Appellate Authority as well as the order dated 08.06.2021. It is prayed to command the Appellate authority to condone the delay in filing the First Appeal. The petitioner has been issued notice dated 09.12.2019 calling him to deposit the impugned tax and penalty. The petitioner has preferred an appeal against the impugned penalty order dated 24.08.2019, which was rejected on the ground of limitation on 25.03.2021. The counsel for the petitioner submitted that the order has been served upon the petitioner on 07.01.2020, only when he approached the department after receiving the notice dated 09.12.2021. The court observed that matter requires consideration.
Held that:- The Hon’ble High Court directed all the respondents four weeks’ time to file counter affidavit. Meanwhile, directed that subject to the petitioner depositing tax and 50% of penalty as well as furnishing security of remaining amount of penalty other than cash and bank guarantee, after adjusting the 10% amount which has already been deposited, within a period of three weeks, no coercive action shall be taken against the petitioner.