TNS Express Pvt Ltd and Anr Vs State of Assam and 2 Ors. (Gauhati High Court)
In the case of TNS Express Pvt Ltd and Anr Vs State of Assam, the Gauhati High Court addressed the issue of filing an appeal after paying a tax demand under Section 129(3) of the Assam GST Act. Two vehicles were intercepted, and penalties were imposed on TNS Express. Although the company paid the demanded amounts to secure the release of the goods, technical glitches in the government portal prevented them from filing appeals. The petitioners argued that the payments were not reflected properly, obstructing their statutory right to appeal. The Court ruled that payment of the demanded amount does not eliminate the right to appeal, as per Section 107 of the CGST Act, 2017. The Court ordered the respondents to resolve the portal issue and allow the petitioners to file their appeals either online or manually within a specified time frame without insisting on limitations. The Court found that the authorities’ failure to address the technical glitch had unfairly deprived the petitioners of their right to appeal.
FULL TEXT OF THE JUDGMENT/ORDER OF GAUHATI HIGH COURT
Heard Mr. N. Baruah, the learned counsel appearing on behalf of the petitioners and Mr. B. Gogoi, the learned counsel appearing on behalf of the respondent Nos.1 to 3.
