M/S Metenere LTD. vs. Union Of INDIA And Another
Held
The Court held that the petitioner's actions constituted a violation of Section 122(1)(xvi) and (xvii) of the CGST Act, but no tax evasion was established. Therefore, the maximum penalty imposable was Rs. 10,000.
Facts
The petitioner's goods were detained and subsequently seized by GST authorities for alleged non-maintenance of records at the factory premises. The petitioner argued that records were kept at their head office and electronic records were available. Orders were passed confiscating goods and imposing penalties.
Key Issues
Whether the penalty imposed for non-maintenance of records at the factory premises, without evidence of tax evasion, is justified and within the prescribed limits under the GST Act?
Sections Cited
Section 35, Section 122, Section 130, Section 73, Section 74
AI-generated summary — verify with the full judgment below
Reserved. Court No. - 38 Case :- WRIT TAX No. - 360 of 2020 Petitioner :- M/S Metenere Ltd. Respondent :- Union Of India And Another Counsel for Petitioner :- Anil Prakash Mathur Counsel for Respondent :- A.S.G.I.,B.K.Singh Raghuvanshi,Krishna Ji Shukla Hon'ble Pankaj Bhatia,J.
Heard Sri A.P. Mathur, counsel for the petitioner, Sri B.K.S. Raghuvansi, counsel for the respondents and perused the record.
Petitioner has filed the present writ petition challenging the order passed by the Additional Commissioner GST, Gautam Buddh Nagar being the order dated 27.1.2020 as well as the Appellate Order dated 15.1.2020, whereby the appeal filed by the petitioner has been dismissed. As the Tribunal as provided for under the GST Act has not been constituted and in absence thereof the party cannot be left remediless as such the present petition has been filed.
By means of the order dated 1.12.2020, the hearing was concluded and liberty was granted to the parties to file their written arguments on or before 10.12.2020.Although the petitioner has filed written arguments, no written arguments have been filed by the respondents.
Facts, in brief, are that the petitioner is engaged in
The judgment continues below.
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