High Court directs GST authority to consider representation against ex parte penalty order

The petitioner challenged an ex parte penalty order passed under the CGST Act, saying he could not attend the hearing because of health issues and treatment on the mainland. He also said the order was not communicated to him in time and that he had promptly filed a representation explaining his absence and seeking an opportunity to place his documents, but no decision had been taken on it.

The respondents argued that the penalty order was appealable and that the petitioner should have pursued that remedy. The Court noted that the impugned order was admittedly ex parte and that the petitioner’s representation remained undisposed of. It did not set aside the penalty order; instead, it directed the respondents to consider the petitioner’s representation and allow him an opportunity to place his documents.