M/S Ganesha Enterprises vs. Commercial Tax Officer

Held

The Court, without entering into a detailed hearing, disposed of the petition based on the submissions made. The primary issue revolved around the non-provision of a certified copy of the order under Section 129(3) of the CGST Act. The respondent admitted a technical glitch prevented the uploading of the order and undertook to issue a certified copy within a week. The petitioner expressed that receiving the certified copy and being permitted to file an appeal within the prescribed limitation period would substantially redress their grievance. The Court accepted this submission, making it clear that after the certified copy is issued, the petitioner is at liberty to take appropriate legal steps for redressal within the time permitted by law, reckoned from the date of issuance of the fresh certified copy.

Facts

The petitioner, M/s. Ganesha Enterprises, approached the High Court of Karnataka challenging the collection of tax, penalty, and cess by the Commercial Tax Officer (Enforcement) - 4. The petitioner contended that the order under Section 129(3) of the CGST Act was not uploaded to the portal and a certified copy was not provided despite requests. The respondent, represented by the Additional Government Advocate, initially stated the order was communicated to the petitioner's authorized representative. However, upon instructions from an officer present in court, it was admitted that uploading the order was not possible due to a technical glitch. The respondent undertook to issue a certified copy within a week of the court's order.

Key Issues

1. Whether the collection of tax, penalty, and cess from the petitioner by the respondent without passing and providing a formal order in Form GST MOV-09 under Section 129(1)(a) of the CGST and KGST Acts, and the Goods and Services Tax (Compensation to States) Act, 2017, is illegal and in violation of constitutional provisions and relevant circulars? Petitioner's contention: The collection of tax, penalty, and cess is illegal as no proper order in Form GST MOV-09 was passed or provided, violating the provisions of the CGST Act, KGST Act, and Circular No.41/15/2018-GST dated 13-4-2018. The petitioner also sought quashing of GST DRC-07 dated 15.07.2020 and refund of Rs.19,34,140/- Respondent's contention: The order under Section 129(3) was communicated to the authorized representative. The failure to upload the order was due to a technical glitch. The respondent undertook to issue a certified copy within a week.