Case Details: Sonu v. Financial Commissioner (Taxation) - [2023] 157 taxmann.com 616 (Punjab & Haryana)
Judiciary and Counsel Details
- G. S. Sandhawalia & Ms Lapita Banerji, JJ.
- Bachanpreet Singh & Manish Kumar Gupta for the Petitioner.
- Arjun Sheoran for the Respondent.
Facts of the Case
The petitioner was engaged in transporting taxable goods without cover of documents as required under Section 68 of CGST Act, 2017. The goods and vehicle used for transportation were detained by the department. It filed writ petition for release of goods and vehicle and submitted that the demanded tax and penalty had already been paid.
The department submitted that the penalty and fine were wrongly deposited by transporter and it can’t be adjusted in the present case.
High Court Held
The Honorable High Court noted that the penalty and fine were wrongly deposited by petitioner through temporary ID of transporter and it can’t be adjusted in the present case. The Court further noted that the transporter can utilize the said amount for future tax liabilities or it can seek a refund from the jurisdictional officer by filing an online application on the GST portal.
The Court also directed department to refund the said amount within a period of 10 days of receiving application and thereafter if the said amount would be deposited by petitioner, the said goods and the vehicle would be released within a period of one week thereafter.
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