HC Directs Appellate Authority to Dispose Appeal Against Penalty on Imported Goods within 12 Weeks

Case Details: Healthcubed India (P.) Ltd. v. Deputy Commissioner (ST) GST - [2023] 151 taxmann.com 462 (Madras)

Judiciary and Counsel Details

• • M. Dhandapani, J.

Facts of the Case

The petitioner was engaged in developing medical technology, diagnostics and healthcare devices and it was providing various healthcare services across India. It ordered oxygen cylinders from China. The lorry in which the imported consignments were loaded was intercepted and the GST department levied penalty. It filed writ petition against the order levying penalty.

High Court Held

The Honorable High Court noted that the petitioner had earlier preferred a writ petition before this Court seeking provisional return of goods, wherein this court disposed the same. Thereafter, the department passed an order confirming the penalty as stipulated in the show-cause notices. The petitioner had already preferred appeal which was pending for disposal.

Therefore, in view of facts and circumstances, the Court disposed the petition and directed the department to dispose of appeal filed by the petitioner within a period of twelve (12) weeks from the date of receipt of a copy of this order, after hearing the petitioner, in accordance with law.