9911796707
TMI Blog2024 (9) TMI 1641X X X X Extracts X X X X X X X X Extracts X X X X ..... . 2. The petitioners herein have filed the instant writ petitions being aggrieved by the action on the part of the respondent authorities in not reflecting the payments so made by the petitioners pursuant to the final demands raised. At this stage, it is relevant to mention that because of non-reflection in the website, the petitioners are also not in a position to file the statutory appeals and it is under such circumstances, the petitioners therefore have approached this Court by filing both the writ petitions. WP(C) No. 3392/2024 3. The case of the petitioner herein is that on 23.09.2023, a transport vehicle bearing license No. AS01DC1037 transporting Pan Masala products was intercepted by the respondent No. 3 and detained due to some ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... when the entire demanded amount had been paid under protest how such alert notification kept cropping for which the petitioner submitted two communications dated 06.01.2024 and 02.03.2024 addressed to respondent No. 3. The petitioners submit that they had reasons to believe that the glitch which had occurred in the portal must have been on account of the officer concerned not setting off the deposited sum of Rs. 16,35,840/-. On the ground that the petitioners have been deprived of their valuable right to file appeal for no fault of the petitioner, the instant writ petition has been filed for appropriate writ direction(s) and order(s). WP(C) No. 3417/2024 4. The facts involved in the instant writ petition are similar to WP(C) No. 3392/2024 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndent authorities as to whether the glitch was removed taking into account that the petitioners have duly paid the said amount. However, this Court was informed that instructions were awaited. 6. On the 11.09.2024, this Court directed the respondent authorities to apprise this Court as to whether the payments so made by the petitioners have been duly reflected in as much as on account of non-reflection of the said payments, the petitioners were not in a position to file the Appeals. In response to the said directions, affidavit-in-opposition in both the writ petitions have been filed. The specific stand which has been taken in both the affidavits filed by the respondents is that as the demands comprising of the tax, penalty and cess were p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate on which the said decision or order is communicated to such person. In terms of Section 107 (6), no Appeal shall be filed under Sub-section (1) of Section 107 unless the appellant had paid either the amount in full or such part of the amount of tax, interest, fine, fee and penalty arising from the impugned order as is admitted by him or a sum equal to 10% of the remaining amount of tax in dispute arising from the said order. The proviso to Sub-section (6) to Section 107 categorically stipulates that no Appeal shall be filed against an order under Sub-section (3) of Section 129 of the State Act unless a sum equal to 25% of the penalty has been paid by the appellant. 9. In both the writ petitions, it would be seen that the petitioners he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (3) shall be deemed to be concluded. The said provision would in the opinion of this Court, would apply only in circumstances, when pursuant to a Show Cause Notice issued under Section 129 (3), the entire amount so stated therein is paid. In contrast, it would be relevant to observe that Section 129 (3) also refer to an order to be passed within 7 days from the date of service of such notice. However, Section 129 (5) only refers to the notice and not to the order. In that view of the matter, this Court is of the opinion that right to file appeal by the petitioners cannot be taken away merely because the petitioners have paid the entire amount demanded in the orders passed under Section 129(3) of the State Act. 12. Taking into account the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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