Case Law Details
Trans Car India Private Limited Vs Additional Commissioner (Madras High Court)
Introduction: The Madras High Court, in the case of Trans Car India Private Limited vs. Additional Commissioner, addressed the imposition of penalties under the GST Act. The appellant challenged Order-in-Original No.25 of 2023 (DGGI) dated 31.05.2023, asserting that the first respondent acted arbitrarily without jurisdiction. The learned Judge, in W.P. No. 27678 of 2023, disposed of the writ petition with specific observations and directions.
Detailed Analysis: The appellant, dissatisfied with the order of the learned Judge, filed a writ appeal against the decision. The crux of the matter lies in the imposition of penalties and interest under the Central Goods and Services Tax (CGST) Act, 2017, State Goods and Services Tax (SGST) Act, 2017, and Integrated Goods and Services Tax (IGST) Act, 2017.
The learned Judge, in the order dated 22.09.2023, granted the appellant the liberty to challenge the impugned Order-in-Original within thirty days from the date of receipt of the order. Additionally, the appellant was directed to deposit 10% of Rs.14,88,370/- towards pre-deposit along with the proposed appeal.
During the appeal proceedings, the appellant’s counsel sought an extension of the time limit granted by the learned Judge for filing an appeal and the pre-deposit amount. The court, considering the submission, extended the time limit by a further period of eight weeks, starting from the current date. The appellant is instructed to file the appeal before the first respondent along with the required pre-deposit within this extended time frame. The first respondent is directed to consider the appeal without raising any limitation issues and pass an appropriate order on merits and in accordance with the law, providing an expeditious opportunity for the appellant to present their case.
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