2025 (5) TMI 902 - HC - GST

Levy of penalty u/s 129(3) of the CGST Act - transportation was in contravention of the provisions of the CGST/ SGST Act - petitioner submitted that after filing of this writ petition the temporary ID has now been re-opened and therefore petitioner can access the communications from the appellate authority - HELD THAT - Since the main grievance projected by the petitioner stands redressed by the temporary ID having been renewed/ reopened the 2nd respondent must consider the appeal in a time bound manner and dispose of the same after granting an opportunity to rectify the defects if any. Petition disposed off.

Summary

The Kerala High Court addressed a writ petition challenging an order under Sections 129(1) and 129(3) of the Central Goods and Services Tax Act, 2017 ("CGST Act"), which imposed penalty and tax on the petitioner for alleged contravention during transportation of goods without proper registration. The petitioner, not being a registered taxpayer in Kerala, was issued a temporary registration ID by the respondent, which later expired, preventing access to the GST portal and communication regarding defects in the appeal filed (Ext.P6).The Court noted the respondent's submission that the temporary ID expires after 90 days but can be renewed, and that defects in the appeal must be cured before disposal. Since the temporary ID was subsequently renewed, enabling the petitioner to access communications, the Court directed the appellate authority (2nd respondent) to grant the petitioner an opportunity to cure any defects within ten days and to dispose of the appeal "as expeditiously as possible, at any rate, within a period of two months" from the judgment date.In sum, the Court held that the appeal must be considered and disposed of in a time-bound manner after allowing the petitioner to rectify defects, thereby addressing the grievance caused by the temporary registration expiry. The writ petition was disposed accordingly.