Case Law Details
Hindustan Steel and Cement Vs Assistant State Tax Officer & Ors (Kerala High Court)
The Hon’ble High Court of Kerala in Hindustan Steel and Cement Vs. Assistant State Tax Officer & Ors (W.P.C. No. 17454 of 2022 dated: 18.07.2022) held that even in cases where tax or penalty levied U/s. 129 of the GST Acts,2017 was paid by a taxable person he can file an appeal U/s. 107 of the said Acts. Here the provision contained under sub –section (5) of Section 129 that “ On payment of amount referred in sub-section (1), all proceedings in respect of the notice specified in sub –section (3) shall be deemed to be concluded” does not mean that the affected assessee/taxable person has no statutory right to file an appeal under the Acts, if payment is made.
FACTS OF THE CASE
The goods/conveyance of the petitioners were the subject matter of detention/seizure U/s.129 of the CGST/SGST Acts and the petitioners in these cases opted to pay amounts in terms of the pre amended provisions of Section 129(1)(a) of the CGST/SGST Acts, to get the goods/conveyance released pending finalisation of proceedings. On payment of the amount, the goods and the conveyance were released as contemplated by sub-section (1) by issuing Form MOV-05. While an order was issued in Form MOV-09 (issued under sub-section (3) of Section 129), a corresponding summary of order/demand in form MOV-07 was not issued. As a result, the petitioners are not in a position to approach the appellate authority by filing an appeal U/s. 107 of the CGST/SGST Acts. On the reading of sub-section (3) of Section 129 CGST/SGST Acts with Rule 142 (5) of the CGST/SGST Rules and the provisions of Circular No.41/15/2018-GST dated: 13.04.2018, the order under sub-section (3) of Section 129 issued in Form MOV- 09 should have been accompanied by a summary of the order in Form MOV-07. Without a summary of the order in Form MOV-07, the petitioners are disabled from filing an appeal as the system accepts an appeal only if there is a summary of an order issued in Form MOV-07.
HELD BY THE COURT
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