HC Directed Petitioner to Avail Statutory Remedy of Appeal Against Penalty Levied by Authorities

Case Details: Fayiz Nangaparambill v. State of Haryana - [2024] 159 taxmann.com 126 (Punjab & Haryana)

Judiciary and Counsel Details

• • G. S. Sandhawalia & Ms Lapita Banerji, JJ.
  • Abhilaksh Grover, Adv. for the Petitioner.
  • Sharan Sethi for the Respondent.

Facts of the Case

The petitioner’s goods being areca nuts were detained and order was passed imposing penalty on the ground that the petitioner was not involved in the business of areca nuts. It filed writ petition and challenged the detention order passed under Section 129(1) of CGST Act, 2017. The department submitted that the goods were already released after deposit of penalty.

High Court Held

The Honorable High Court noted that an order had already been passed imposing the penalty on the ground both supplier and recipient were not involved in the business of supply of areca nuts but were engaged in the business of stationary items etc.

Therefore, the Court held that once the authorities have already passed the order as per the statutory provisions, it would be open to the petitioner to avail his statutory remedy of appeal under the provisions of the Act. Thus, the petition was dismissed and the petitioner was directed to avail statutory remedy of appeal.

List of Cases Reviewed

• • State of Punjab v. Shiv Enterprises & Ors., 2023 (96) GST 120 (SC), followed.