📰 𝗕𝗼𝗺𝗯𝗮𝘆 𝗛𝗶𝗴𝗵 𝗖𝗼𝘂𝗿𝘁 𝗥𝘂𝗹𝗶𝗻𝗴: 𝗥𝗶𝗴𝗵𝘁 𝘁𝗼 𝗔𝗽𝗽𝗲𝗮𝗹 𝗥𝗲𝗰𝗼𝗴𝗻𝗶𝘇𝗲𝗱 𝗘𝘃𝗲𝗻 𝗶𝗳 𝗣𝗲𝗻𝗮𝗹𝘁𝘆 𝗣𝗮𝗶𝗱 𝗯𝘆 𝗧𝗵𝗶𝗿𝗱 𝗣𝗮𝗿𝘁𝘆

🔍 𝗙𝗮𝗰𝘁𝘀: 𝗖𝗮𝘀𝗲 𝗧𝗶𝘁𝗹𝗲: 𝗠/𝘀 𝗦𝘁𝗮𝗻𝘀𝗵𝗶𝗽 𝗟𝗼𝗴𝗶𝘀𝘁𝗶𝗰𝘀 𝗣𝘃𝘁. 𝗟𝘁𝗱. 𝘃𝘀 𝗧𝗵𝗲 𝗗𝗲𝗽𝘂𝘁𝘆 𝗖𝗼𝗺𝗺𝗶𝘀𝘀𝗶𝗼𝗻𝗲𝗿 𝗼𝗳 𝗦𝘁𝗮𝘁𝗲 𝗧𝗮𝘅 (𝗔𝗽𝗽𝗲𝗮𝗹) 𝗖𝗼𝘂𝗿𝘁: Bombay High Court 𝗖𝗮𝘀𝗲 𝗡𝘂𝗺𝗯𝗲𝗿: WRIT PETITION NO.6744 OF 2021 𝗗𝗮𝘁𝗲: 11-Sept-2023

𝗖𝗮𝘀𝗲 𝗕𝗮𝗰𝗸𝗴𝗿𝗼𝘂𝗻𝗱: The petitioner, a transportation company registered under the CGST Act, was engaged in transporting goods for M/s Blue Star Ltd., which imported Split Air Conditioners in September 2019. After a breakdown, an updated E-way Bill was issued. However, the truck was later intercepted, and the Department claimed the E-way Bill had expired, imposing a penalty of Rs. 20,18,308/-.

M/s Blue Star Ltd. paid the penalty to secure the release of the goods but subsequently deducted this amount from the petitioner’s account. When the petitioner attempted to appeal, the Appellate Authority dismissed the case, arguing that the petitioner had no right to appeal since M/s Blue Star Ltd. made the payment.

⚖ 𝗝𝘂𝗱𝗴𝗺𝗲𝗻𝘁: The court ruled in favor of the petitioner, stating that the Appellate Authority’s refusal to accept the appeal was unjustified. The court affirmed that payment by the goods owner does not negate the petitioner’s right to appeal, as the petitioner is the aggrieved party.

📜 𝗧𝗵𝗶𝘀 𝗿𝘂𝗹𝗶𝗻𝗴 𝗲𝘀𝘁𝗮𝗯𝗹𝗶𝘀𝗵𝗲𝘀 that the right to appeal remains valid regardless of who made the penalty payment, ensuring that all aggrieved parties can seek fair judgment under GST law. 𝗧𝗲𝗮𝗺 𝗚𝗦𝗧𝗽𝗮𝗻𝗮𝗰𝗲𝗮 📞 7503031378