UPON hearing the counsel the Court made the following.

The court dismisses the petition due to the availability of statutory appeal remedy. Petitioner directed to appeal within three days, with stay application, for expedited processing.

1. Heard Sri Vishwjit, learned counsel for the petitioner and Sri Ravi Shankar Pandey, learned Additional Chief Standing Counsel for the State.

1. Heard Shri S.C. Mishra, learned Senior Advocate assisted by Shri Mukesh Kumar Tewari, Advocate, appearing for the accused-applicant -Mohit Kumar as well as Shri Dipak Seth, along with Shri Digvijay Nath Dubey, learned counsels appearing for the respondent- Union of India (Department of Revenue, Directorate of GST Intelligence, Lucknow Zonal Unit), and perused the record.

1. The present writ petition has been filed, inter alia, challenging the orders dated 30th June 2023 and 19th September, 2023 both passed under Sections 107 of the GST Act, 2017 (hereinafter referred to as the “said Act”).

The goods were accompanied by the relevant documents and the explanation of the petitioner with regard to slow movement of the goods clearly indicate that the truck had broken down resulting in delay. This factual aspect should have been considered by the authorities below. The breach committed by the petitioner with respect to not extending time period of the e-way bill is only a technical breach and it cannot be the sole ground for penalty order being passed under Section 129(3) of Act.

1. Heard Shri Alok Yadav, Advocate holding brief of learned counsel for the petitioner, Shri Nimai Dass, learned Additional Chief Standing Counsel for the State-respondents.

Mere non filing of the certified copy of the decision within a period of seven days, when the appeal has been filed electronically within the time frame prescribed, that is, three months, the authority should not dismiss the appeal on the ground that the certified copy of the decision was not filed within time.

In the event appellant/assessee deposits 7.5% of the tax assessed in the impugned order within four weeks from date, impugned order shall remain suspended and the matter shall be remanded to the adjudicating authority who shall decide the matter afresh in accordance with law in light of the documents submitted before the authority after giving opportunity of hearing to the appellant. During the hearing appellant shall also be at liberty to submit reconciliation statements and/or additional documents in support of his plea for exemption under the aforesaid memorandum. Adjudicating authority shall pass a reasoned order within four months from the date of deposit of 7.5% of tax assessed by the appellant, as aforesaid.

- This is a writ petition under Article 226 of the Constitution of India wherein the writ petitioner is aggrieved by the appellate order dated June 3, 2024 whereby the appeal of the petitioner was rejected by way of Form GST APL - 02 stating the reason "Delay in submission of Appeal". It is clear that no opportunity of hearing was granted to the petitioner. This Court quashes and sets aside the impugned order dated June 3, 2024 and directs the appellate authority to pass a reasoned order after granting an opportunity of hearing to the petitioner.

The goods were accompanied by the relevant documents and the explanation of the petitioner with regard to slow movement of the goods clearly indicate that the truck had broken down resulting in delay. This factual aspect should have been considered by the authorities below. The breach committed by the petitioner with respect to not extending time period of the e-way bill is only a technical breach and it cannot be the sole ground for penalty order being passed under Section 129(3) of Act.

1. Petitioner impugns order dated 12.12.2023 whereby the impugned Show Cause Notice dated 29.09.2023 proposing a demand of Rs. 9,04,200.00/- against the petitioner had been disposed of and demand including penalty has been raised against the petitioner. The order has been passed under Section 73 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the Act).