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of <h1>Court dismisses petition challenging GST orders under Section 129(3) UPGST Act, emphasizes procedural compliance</h1> <h3>M/s Libra International Limited Versus Assistant Commissioner Commercial Tax And Another</h3> M/s Libra International Limited Versus Assistant Commissioner Commercial Tax And Another - 2021 (51) G.S.T.L. 284 (All.) Issues:1. Validity of order under Section 129(3) of UPGST Act2. Validity of GST DRC07 order dated 18.9.20203. Barred by laches4. Deeming provision under subsection (5) of Section 129Analysis:Issue 1: Validity of order under Section 129(3) of UPGST ActThe petitioner's goods and vehicle were intercepted for transporting goods without an E-Way Bill. An order was passed under Section 129(3) of the Act, specifying tax and penalty payable. The petitioner claims to have deposited the amount but received another order in FORM GST DRC07 in 2020. The respondent argues that the 2018 order is final and the writ petition is time-barred. The State respondent suggests applying for rectification if the payment was made.Issue 2: Validity of GST DRC07 order dated 18.9.2020The order uploaded in FORM GST DRC07 in 2020 specifies tax, interest, and penalty payable. Rule 142(5) mandates electronic upload of such orders, treating them as notices for recovery. The mechanism allows for rectification or withdrawal of orders, with proper officer uploading details in FORM GST DRC08.Issue 3: Barred by lachesThe court notes that the challenge to the 2018 order is belated, and relief sought under clause (I) is time-barred due to laches. Since the petitioner claims to have paid the tax and penalty, proceedings under subsection (5) of Section 129 are deemed concluded.Issue 4: Deeming provision under subsection (5) of Section 129The deeming provision under subsection (5) of Section 129 concludes proceedings upon payment of the amount referred to in subsection (1). The court dismisses the writ petition, suggesting the petitioner apply for rectification or withdrawal of the 2020 order if payment was made.The judgment emphasizes the importance of following the procedural rules under the GST regime and utilizing technology-driven processes for various tax-related matters. It clarifies the options available to the petitioner regarding challenging the orders and highlights the significance of timely actions in legal proceedings.
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