Can an appeal against an order of adjudicating authority be placed before Court of law first instead of Appellate Authority under WBGST Act?

Can an appeal against an order of adjudicating authority be placed before Court of law first instead of Appellate Authority under WBGST Act?

The Jalpaiguri bench of Calcutta High Court of Justice Hiranmay Bhattacharyya has held that?any appeal against the order of adjudicating officer should be first made before the appellate authority under GST Act.

FACTS OF THE CASE

Petitioner is a registered person under GST Act and procured goods from Assam to his place of business in West Bengal. Transporter carrying the said goods was intercepted on 25th February 2022 and goods were detained. On 28th February 2022 detention order of the vehicle was issue within 3 days as prescribed in the act. Show cause notice proposing penalty was issued to petitioner which was duly replied. Thereafter on dated 19th March 2022 demand for penalty of Rs 14,26,732/- was served upon the petitioner. Counsel for petitioner proposed to pay penalty amount equal to 200% of the tax payable on the goods for release of vehicle

Counsel for state objected to maintainability of writ petition before the court. Counsel informed court of remedy available that of appellate authority under the statute. Counsel also stated of dispute regarding ascertaining owner of the detained goods. Counsel had drawn attention of court to the provision of section 129(1)(b) of WBGST Act, 2017 imposing separate quantum of penalty for release of goods to owner and person other than owner. Counsel for state stated inability to release the vehicle till the question of ownership of goods is resolved even over the willingness of petitioner to pay the penalty as per demand dated 19th March,2022.

Counsel to petitioners agreed to file an appeal before an appellate authority but shown apprehension against appeal to Sr Jt Commissioner of Revenue who they think may proceed with preconceived notion, to which counsel for state assured to direct the appeal to any other same ranking officer having powers and jurisdiction to decide.

COURT HELD

Considering the facts as recorded, respondent were directed to accept appeal of the petitioner with relaxation in limitation period and dispose expeditiously. Ordered petitioner to comply procedures for preferring appeal including the statutory deposit?amount

ANALYSIS OF THE JUDGEMENT

Any appeal under GST Act against an order of adjudicating officer should be made before the appellate authority first within prescribed time.

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