The court permits filing appeals against penalty orders under the CGST Act within three months after the Tribunal's start, maintaining interim orders.

J U D G M E N T

In all these cases, the petitioners are aggrieved by the penalty imposed upon them under Section 129(3) of the CGST Act, 2017 . Even though they filed appeal before the first appellate authority challenging the orders of penalty, the same was rejected by the first appellate authority. It was in these circumstances, these Writ Petitions were filed challenging the penalty orders as well as the appellate orders.

2. In all these cases, interim orders were granted by this Court subject to certain conditions. It is reported that the conditions imposed by this Court have been complied with and the said interim orders are subsisting.

3. Evidently, the petitioners were compelled to approach this Court invoking the Writ jurisdiction of this Court in view of the fact that the Appellate Tribunal for considering the second appeal under Section 112 of the CGST Act, 2017 has not started functioning. In such circumstances, I am of the view that, as the petitioners have complied with the condition imposed by this Court in the interim orders, these writ petitions can be disposed of retaining the said interim orders and granting permission to the petitioners to file appeals within a specified time, once the Tribunal starts functioning.

4. Accordingly, these Writ Petitions are disposed of with a direction that the petitioners shall file appeals against the impugned orders before the Appellate Tribunal within a period of three months from the date on which the said Tribunal starts functioning. In case such appeals are filed within the time specified above, the interim orders already granted by this Court shall continue to operate during the pendency of such appeals.

It is clarified that, in all these cases, if the petitioners have already complied with the statutory stipulations contemplated under Sec. 112(8) of the CGST Act, the bank guarantee, if any, furnished by the petitioners, need not be renewed.

Sd/-