Pace Seating Systems Private Limited vs. The State Of Karnataka

Held

The Court held that the petitioner should be granted liberty to file an appeal against the order dated 20.09.2019. The reasoning was based on the submission by the revenue that the said order is appealable under Section 107 of the Central Goods and Services Tax Act, 2017. The Court directed that if the petitioner files an appeal within two weeks from the date of receipt of a certified copy of the order passed by the High Court, the appellate authority shall decide the appeal expeditiously, preferably within two months from the date of filing. The writ petition was disposed of with this liberty granted.

Facts

The petitioner, Pace Seating Systems Private Limited, filed a writ petition challenging an order dated 19.09.2019 passed by the Joint Commissioner of Commercial Taxes (Vigilance). This order led to the release of goods, subject to the levy of tax and penalty through a subsequent order dated 20.09.2019. The petitioner's writ petition specifically challenged the earlier order of 19.09.2019, and it was noted that the validity of the subsequent order dated 20.09.2019 was not under challenge in this writ petition. The revenue pointed out that the order dated 20.09.2019 was appealable under Section 107 of the CGST Act, 2017.

Key Issues

1. Whether the petitioner should be granted liberty to file an appeal against the order dated 20.09.2019, given that the revenue contended it is appealable under Section 107 of the Central Goods and Services Tax Act, 2017? The petitioner argued for this liberty. The revenue's contention was that the order is appealable. No specific arguments were recorded for the petitioner regarding the merits of the order dated 20.09.2019, as the challenge was primarily to the order dated 19.09.2019, and the petitioner sought permission to appeal the subsequent order.