Writ not entertained as impugned order was passed without violation of principles of natural justice

Kramski Stamping and Molding Indis Private Ltd. Vs State Tax Officer (Int.) (Madras High Court)

Madras High Court held that writ petition cannot be entertained as due procedure is followed by the department and there is no violation of principles of natural justice. Petitioner directed/ permitted to file a statutory appeal if aggrieved by the impugned order before the statutory Appellate Authority as per provisions of section 107 of G.S.T. Act.

Facts- This writ petition has been filed challenging the order dated 06.02.2023 passed by the respondent under Section 129 of the Goods and Services Tax Act, 2017 under which the petitioner has been called upon to pay a penalty of Rs.47,79,721/-, within a period of seven days from the date of receipt of the impugned order, failing which, the respondent has informed the petitioner that action u/s. 130 of the GST Act, 2017 shall be initiated against them.

The petitioner’s vehicle along with its goods was intercepted by the respondent. The respondent has inspected the goods in movement under the provisions of sub-section 3 of Section 68 of the CGST Act, read with sub-section (3) of Section 68 of the State / Union Territory Goods and Services Tax Act.

Based on the inspection report, the goods and conveyance used by the petitioner for the movement of the goods were detained under sub-section (1) of Section 129 of the Central Goods and Services Tax Act, 2017 read with sub-section (3) of Section 68 of the State / Union Territory Goods and Services Tax Act by issuing the order of detention in Form GST MOV-06 and the same was served on the person in charge of the conveyance on 01.02.2023.

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