The Kerala High Court granted one week time as the assessee failed to file appeal. As the assessee opted to file appeal using reference number of Penalty order under Goods and Service Tax (GST) Act, 2017.
M/s. Swasthik Industries,the petitioner filed the writ petition to issue a writ of certiorari or any other appropriate writ or order quashing Exhibit P5 penalty order, to treat the offence as technical nature and reduce the quantum of penalty accordingly, to issue a writ of mandamus or any other appropriate writ or order directing the 2nd respondent to accept Exhibit P6 appeal filed manually on files of his office.
Ms. M. M. Jasmine, Government Pleader, submitted that the petitioner has two options regarding the grievance and in respect of filing the appeal. First the petitioner may approach the concerned officer and get the reference number in respect of the penalty order and file the appeal. The second option is that he may file the appeal against the penalty order by depositing 20% of the tax and penalty demanded.
The Counsel for the petitioner submitted that he will approach the concerned officer within a weeks time to get the reference number and after getting the reference number he will file the appeal in accordance with law.
The single judge bench of Justice Dinesh Kumar Singh disposed of the writ petition with liberty to the petitioner to approach the officer concerned to get the reference of the order imposing penalty and file the appeal thereafter within a period of fifteen days which shall be considered and decided expeditiously.
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