Shivam Hi Tech Steels Pvt. Ltd. Vs State of Jharkhand (Jharkhand High Court)
HC allows petitioner to file appeal manually if appeal is not accepted online for any technical reasons
The Hon’ble Jharkhand High Court in M/s Shivam Hi Tech Steels Pvt. Ltd v. State of Jharkhand [W.P.(T) No. 1823 of 2021 dated December 21, 2022] directed the assessee to seek alternative statutory remedy of appeal against the order of demand and detention of vehicle for alleged expiry of E-Way bill, passed by the State Taxes Officer.
Facts:
M/s Shivam Hi Tech Steels Pvt. Ltd. (“the Petitioner”) is engaged in the business of Ferro Alloy and other ancillary products who received a purchase order from M/s. Tata Steel Ltd. for supply of 500 tons of Ferro Alloys & Ferro Titanium to its plant at Jamshedpur & Kalinga Nagar for the period commencing from August 1, 2020 to May 31, 2021. The consignment was dispatched on January 30, 2021 and while in transit, the truck was intercepted on February 4, 2021 by the officers of Intelligence Bureau.
Subsequently, for alleged expiry of E-Way Bill, an order of detention and a Show Cause Notice (“SCN”) was issued on February 8, 2021. The Petitioner then executed a bond for an amount of INR 31,52,780/- for release of goods and vehicle on February 15, 2021 and accordingly, the truck and goods were released with imposing tax and penalty under Section 129(3) of the Central Goods and Services Tax Act, 2017 (“the CGST Act”).
However, on March 23, 2021, the State Tax Officer, Ranchi, proceeded suo-moto and register the truck driver in terms of Rule 16(1) of the Central Goods and Services Tax Rules, 2017 (“the CGST Rules”), for payment of tax and penalty.
The Petitioner contended that there being no evasion of tax and no contravention of Section 129(3) of the CGST Act and that the State Tax Officer has no jurisdiction to carry out the proceedings under Section of 129 of the CGST Act. Further, the proceeding has been initiated against the truck driver, but the truck driver is not registered as a dealer and also the Bank Guarantee had been furnished by the Petitioner. Furthermore, an attempt to file an appeal was made by the Petitioner, but due to some technical difficulties, the appeal was not filed.
Hence, this petition has been filed.
Issue:
Whether the writ petition filed by the Petitioner maintainable where efficacious remedy of appeal is available to the Petitioner?
Held:
The Hon’ble Jharkhand High Court in W.P.(T) No. 1823 of 2021 held as under:
