The contention of the petitioner is that the goods were detained and seized and thereafter penalty proceeding under Section 129(3) of CGST the Act were initiated and penalty has been imposed. The petitioner has challenged the penalty proceedings initiated under Section 129(3) of the UPGST Act, 2017.
Section 129 of the CGST Act, 2017---Goods in Transit –----The petitioner challenged the penalty proceedings initiated under Section 129(3) of the Act, 2017. The penalty order dated 7th February, 2018 has been challenged by means of an appeal before the authority under Section 107 of the Act. The appeal has been dismissed. Till date, the tribunal has not been constituted, hence the petitioner has no way but to challenge the impugned penalty order by means of present writ petition. The court observed that arguments advanced appears to have some substance and requires consideration.
Held that:- The Hon’ble High Court granted one month to the respondent to file counter affidavit. Rejoinder affidavit, if any, may be filed within ten days thereafter. List immediately after expiry of the aforesaid period. Till further order the penalty amount shall not be realised from the petitioner.
The contention of the petitioner is that the goods were detained and seized and thereafter penalty proceeding under Section 129(3) of CGST the Act were initiated and penalty has been imposed. The petitioner has challenged the penalty proceedings initiated under Section 129(3) of the UPGST Act, 2017.
Section 129 of the CGST Act, 2017---Goods in Transit –----The petitioner challenged the penalty proceedings initiated under Section 129(3) of the Act, 2017. The penalty order dated 7th February, 2018 has been challenged by means of an appeal before the authority under Section 107 of the Act. The appeal has been dismissed. Till date, the tribunal has not been constituted, hence the petitioner has no way but to challenge the impugned penalty order by means of present writ petition. The court observed that arguments advanced appears to have some substance and requires consideration.
Held that:- The Hon’ble High Court granted one month to the respondent to file counter affidavit. Rejoinder affidavit, if any, may be filed within ten days thereafter. List immediately after expiry of the aforesaid period. Till further order the penalty amount shall not be realised from the petitioner.