Right to appeal - Deemed service of adjudicating order / ...

Petitioner Considered Served u/s 129(3) Despite Non-Receipt; Right to Appeal Remains Unrestricted.

January 1, 2022

Case Laws GST HC

Right to appeal - Deemed service of adjudicating order / Non-receipt of the order - As per the statutory prescription and going by the averments in the counter affidavit as well as the documents produced, it is evident that petitioner can be deemed to have been tendered with the order under Section 129(3) on 03.02.2020. The fiction that is created does not leave any room for doubt and since the tendering of notice is by registered post with acknowledgement due, there is no scope for even assuming that the order was not served on the petitioner - However, the petitioner’s right to pursue an appeal cannot be curtailed solely on account of non-receipt of an order or loss of an order - HC

View Source

← Previous Next →

Right to appeal - Deemed service of adjudicating order / ...

Petitioner Considered Served u/s 129(3) Despite Non-Receipt; Right to Appeal Remains Unrestricted.

January 1, 2022

Case Laws GST HC

You may also like:

Penalty u/s 129(3) of the Uttar Pradesh Goods and Services Tax Act, 2017 - goods detained on the ground that the goods were being transported on a vehicle different from...

Levy of Penalty order u/s 129(3) - Neither in the SCN nor in the order u/s 129(3) there was any allegation that non downloading of E-way Bill-02 was done with intention...

Nature of receipt - Profits in lieu of salary or capital receipt - Receipt on termination of employment - Taxability u/s 17(3)(iii) - The Tribunal considered precedents...

Levy of penalty u/s 129 (3) of the GST Act - Allegation that appellant/petitioner did not generate e-Way Bill with a view to evade tax - Despite the petitioner...

The High Court held that once the petitioner made the payment of Rs.10 lakhs and furnished a bank guarantee for the balance amount as per the court's earlier order, the...

Principles of Natural Justice - petitioner argues that none of the notices as are required to be served under Section 129 of the GST Act have been served upon the...

Detention order - challenge on the short ground that the impugned proceedings are barred by the limitation prescribed under Section 129(3) of the GST Act, 2017 - the...

The High Court held that Section 129(5) of the State Act, which stipulates that upon payment of the entire amount pursuant to a notice u/s 129(3), all proceedings...

The HC held that the impugned order u/s 129 of the Odisha GST Act, 2017 was not timely. Despite the petitioner's appeal mentioning 27.09.2024 as the order date, the HC...

HC dismissed petition challenging non-issuance of GST MOV-09 order following detention of goods and payment of penalty. Per Section 129(5) of GST Act, payment of penalty...

The court held that the quantification of interest in the detention order dated 20.07.2024 was contrary to the statutory mandate of Sub-Section 3 of Section 129. The...

Procedural irregularities without fraudulent intent do not warrant harsh penalties u/s 129 of GST enactments. HC quashed impugned order due to procedural nature of...

Seizure of goods alongwith vehicle - concluded proceedings in terms of Section 129(5) on payment of amount as per section 129(3) - The contention of the petitioner that...

Levy of penalty u/s 129(3) of the CGST Act, 2017 - petitioner has generated E-way bill by declaring the consignee as its additional place of business - intent to evade...

Seizure of detained goods - Absence of E-Way bill - e-way bill-02 furnished immediately within 20 minutes from the time of the detention of the vehicle/goods - Since the...

Quick Updates: