9911796707
TMI Blog2020 (8) TMI 869X X X X Extracts X X X X X X X X Extracts X X X X ..... nt of taxes, as illegal, arbitrary and contrary to the Andhra Pradesh Goods and Services Tax Act, 2017 (for brevity "AP GST Act") and Rules framed thereunder. 2. Heard the learned counsel for the petitioner and the learned Government Pleader for Commercial Taxes for the respondents and with their consent, this writ petition is disposed of at the admission stage. 3. The case of the petitioner is that the petitioner is engaged in plywood business for the past 5 years without any adverse remarks from any corner and he has been paying taxes which are payable to both State and Centre. He was sending plywood sheets to one MD Zulkhanamic Agenices, JM Street, Kadapa. Initially in the morning of 17.06.2020 they ordered for only 50 plywood sheets w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce he only seeks that the penalty imposed may be lifted, as the 3rd respondent without considering all these issued has passed the order. 5. Per contra, learned Govt. Pleader for Commercial Taxes would submit that as per Section 129 (1) (a) of the Central Goods and Services Tax Act, 2017 (for brevity "CGST Act"), 100% penalty is stipulated and thus, he supported the order of the respondents. He would further submit that the petitioner has a right of appeal against the order passed by the 3rd respondent, but without exhausting the said remedy, the petitioner has straightaway approached this Court. 6. Before going into the merits of the case, we feel it appropriate to extract Section 129 (1) (a) to (c) of CGST Act. 129. Detention, seizur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... son transporting the goods. (2) The provisions of sub-section (6) of section 67 shall, mutatis mutandis, apply for detention and seizure of goods and conveyances. (3) The proper officer detaining or seizing goods or conveyances shall issue a notice specifying the tax and penalty payable and thereafter, pass an order for payment of tax and penalty under clause (a) or clause (b) or clause (c). (4) No tax, interest or penalty shall be determined under subsection (3) without giving the person concerned an opportunity of being heard. (5) On payment of amount referred in sub-section (1), all proceedings in respect of the notice specified in sub-section (3) shall be deemed to be concluded. (6) Where the person transporting any goods or t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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