Authority directed to consider and pass orders on appeal against penalty order issued under Section 130 of Central Goods and Services Tax Act, 2017.

The petitioner has approached this Court challenging Ext.P6 penalty order passed under Section 130 of the GST Act. During the pendency of the Writ petition the petitioner preferred Ext.P11 appeal before the 3rd respondent against Ext.P6 penalty order. The limited prayer now is for a direction to the 3rd respondent to consider and pass orders on Ext.P11 appeal expeditiously, and to keep in abeyance recovery steps for the balance amounts recoverable from the petitioner pursuant to Ext.P6 penalty order, in the meanwhile.

2. I have heard the learned counsel appearing for the petitioner, the learned Government Pleader appearing for the respondents 1 to 5, the learned Central Government counsel for the 6th respondent and the learned Standing counsel for the 7th respondent.

On a consideration of the facts and circumstances of the case as also the submissions made across the Bar, I dispose the Writ petition with a direction to the 3rd respondent to consider and pass orders on Ext.P11 appeal within six weeks from the date of receipt of a copy of this judgment, after hearing the petitioner, either through physical hearing or through video conferencing as the case may be. I make it clear that till such time as orders are passed by the 3rd respondent in the appeal, and the order communicated to the petitioner, there will be a stay of operation of Ext.P9, and the communication of the 1st respondent referred to therein. As a result, the lien exercised by the 1st respondent on the bank account of the petitioner with the 7th respondent shall stand lifted during the period when the stay granted in this judgment is in force. The petitioner shall produce a copy of the writ petition together with a copy of this judgment, before the 3rd respondent, for further action.