M/S Transways INDIA Transport vs. Joint Commissioner
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Cause title — parties, addresses and appearances
O R D E R The petitioners have sought for setting aside of the Order of respondent No.1 dated 17.01.2022 at Annexure- A and also setting aside of the Order of respondent No.2 dated 13.12.2021 at Annexure-A1. 2. The petitioners submit that the appeal has been dismissed on the sole ground that the statutory payment of 10% in terms of Section 107(6)(b) of the CGST (Central Goods and Services Tax, Act 2017 has not been complied with. The petitioners submit that the required amount of Rs.77,086/- has been deposited as is evident from Annexure- H, which is 10% of the tax demand as mandated under Section 107(6)(b) of the CGST Act. Attention is drawn to Annexure- H which indicates payment of Rs.70,086/-.
In light of Section 107(6)(b), the entertainment of the appeal is on payment of 10% of the remaining amount of tax in dispute. In the present case the tax in 4 dispute is Rs.7,70,846/-. 10% of the disputed tax would amount to Rs.77,084/-. In light of the payment made at Annexure- H, rejection of the appeal on the ground of non- compliance of Section 107(6)(b) is clearly illegal.
Accordingly, the Orders at Annexure-A and A1 are set aside. Matter is remitted back to the Authority to take
the appeal on record and proceed on merits.
It is to be noticed that this Court by the Order dated 05.01.2022 while disposing off W.P.No.23864/2021 and remanding the matter to the Appellate Authority, at paragraph No.7 has observed as follows; “As regards the contention relating to seizure of the vehicle, as soon as the appeal is filed, pending disposal of the appeal, the request relating to release of vehicle may be considered as per law expeditiously without any delay by the Appellate Authority.”
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Learned counsel for the petitioners vehemently argues that the vehicle in dispute is a national permit vehicle and retention of the said vehicle is causing great hardship and loss to the petitioners and that necessary order needs to be passed on the application for release of the vehicle.
Taking note of the observation made previously in W.P.No.23864/2021 at paragraph No.7, it is directed that the Authority while considering the appeal, is to take expeditious steps to pass orders regarding release of the vehicle within a period of seven working days. If there is any lapse in that regard, the petitioners are at liberty to move the Court and seek for appropriate direction to the respondents for release of the vehicle.
Accordingly the appeal is disposed off in terms of the above discussion. JUDGE PN
Reproduced from the public record of the Karnataka High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.