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High Court affirms penalty under GST Act, dismisses appeal, emphasizes appeal process The High Court upheld the Single Judge's decision, dismissing the appeal challenging a penalty imposed under the Central Goods & Service Tax Act, ...
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High Court affirms penalty under GST Act, dismisses appeal, emphasizes appeal process
The High Court upheld the Single Judge's decision, dismissing the appeal challenging a penalty imposed under the Central Goods & Service Tax Act, 2017. The Court found no prima facie denial of natural justice to the appellant and declined to interfere under Article 226, emphasizing that disputed factual questions should be addressed through the appeal process rather than by the Court. The appellant's contention of procedural deficiencies was not upheld, and the penalty imposition stood.
Issues: Challenge to penalty imposed under Central Goods & Service Tax Act, 2017 based on principles of natural justice and procedural errors.
Analysis: The writ appeal was filed by a petitioner challenging a penalty imposed under the Central Goods & Service Tax Act, 2017, alleging lack of compliance with principles of natural justice and procedural errors. The appellant contended that the penalty proceedings were concluded without providing a copy of the DVD containing relevant data collected during an inspection at their business place. The appellant further argued that discrepancies in the proceedings arose due to the non-furnishing of the DVD copy, as the details of accounts from September 2019 were included despite being limited to December 2017 in the mahazar prepared during the inspection.
The learned Single Judge held that the matter was appealable and not suitable for interference under Article 226 of the Constitution, emphasizing that disputed factual questions should be addressed through the appeal process rather than by the Court. The appellant's counsel, in the appeal before the High Court, contended that the denial of opportunity to the appellant before the authority warranted the Court's intervention to rectify procedural deficiencies.
Upon detailed examination, the High Court found that disputed questions of fact were involved, particularly regarding the contents of the DVD copied from a pen drive during the inspection. The Court concluded that there was no prima facie denial of natural justice to the appellant during the proceedings, and in the absence of significant procedural lapses, declined to interfere under Article 226. Consequently, the High Court upheld the Single Judge's decision, dismissing the appeal in limine.
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