M/S.Ibus Network And Infrastructure Pvt Ltd v. Assistant Commissioner (St)
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 14.08.2023 CORAM :
THE HONOURABLE MR.JUSTICE C.SARAVANAN M/s. Ibus Network and Infrastructure Pvt Ltd., Represented by its Director Ramarathinam Sellaratnam Basement, SF No.199/1A, 200, 201, 205, 206 Ibus Control Room, Sathy Road, Sivanandhapuram, Coimbatore, Tamil Nadu - 641 035.
... Petitioner Vs.
1.Assistant Commissioner (ST) Adjudication, Intelligence -I Commercial Taxes Department, Greams Road, Thousand Lights, Chennai - 600 006.
2.Deputy State Tax Officer, Roving Squad - II, Intelligence - I Office of the Joint Commissioner (ST) Commercial Taxes Department, Greams Road, Thousand Lights, Chennai - 600 006.
... Respondents Page No. 1 of 5
Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorarified Mandamus, to call for the records of first respondent in Order No.56/2023-24 dated 09.05.2023 passed by the first respondent imposing penalty @ 200% u/s 129 of the Tamil Nadu Goods and Service Tax (TNGST) Act, 2017 and quash the same and consequently direct the first respondent to refund the amount of Rs.30,95,490/- paid under protest vide challan dated 17.05.2023.
For Petitioner : Mr.P.Jitendra Kumar For Respondents : Mrs.E.Ranganayaki Special Government Pleader
ORDER
Mrs.E.Ranganayaki, learned Special Government Pleader takes notice on behalf of the respondents.
2. The petitioner is aggrieved by the impugned Order No.56/2023-2024 dated 09.05.2023 passed by the first respondent under Section 129(3) of the SGST Act, 2017 read with corresponding provisions of the CGST/IGST Act, 2017.
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3. The impugned order is an appealable order under Section 107 of the CGST/SGST Act, 2017. Therefore, this Writ Petition is dismissed without expressing any opinion on merits of the case, giving liberty to the petitioner to file a statutory appeal before the Appellate Authority within a period of thirty days from the date of receipt of a copy of this order.
4. Subject to the petitioner filing such appeal within such time, the Appellate Authority shall consider and dispose the same on merits and in accordance with law on its turn as expeditiously as possible, preferably, within a period of three months from the date of receipt of a copy of this order. No costs.
14.08.2023 Index : Yes/No Internet : Yes/No Speaking Order/Non-Speaking Order arb Page No. 3 of 5
C.SARAVANAN, J.
arb To 1.Assistant Commissioner (ST) Adjudication, Intelligence -I Commercial Taxes Department, Greams Road, Thousand Lights, Chennai - 600 006.
2.Deputy State Tax Officer, Roving Squad - II, Intelligence - I Office of the Joint Commissioner (ST) Commercial Taxes Department, Greams Road, Thousand Lights, Chennai - 600 006.
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