HC Directed Assessee to Avail Alternate Remedy of Appeal Against Detention Order

Case Details: T.V.H.Express v. State Tax Officer - [2023] 151 taxmann.com 283 (Madras)

Judiciary and Counsel Details

• • Mrs S. Ananthi, J.
  • P. Rajkumar for the Petitioner.
  • V. Prashanth Kiran, Adv. for the Respondent.

Facts of the Case

The assessee-transporter, transported hosiery garments which were detained by the GST department. Thereafter, an order of detention was passed under section 129(1) and SCN was issued under section 129(3) alleging that the goods were without valid documents and the driver of assessee had not produced relevant documents related to goods in conveyance.

It filed writ petition and contended that the driver produced invoices and lorry receipts for movements of goods, but the GST department passed detention order and proposed penalty of Rs.5,80,000 under SGST Act and equal penalty under CGST Act.

High Court Held

The Honorable High Court noted that the remedy by way of appeal was available before appropriate authority against the impugned order. However, it was clear from the records that the petitioner had not filed any appeal against the impugned order.

Therefore, the Court without going into merits and factual aspects of matter, directed the assessee to file appeal against impugned order and the Appellate Authority was directed to dispose of the same, on merits and in accordance with law, within a period of one month from the date of filing of the appeal after giving an opportunity of hearing to the assessee.