The Division Bench of Orissa High Court observes that since the petitioner wanted to approach the second appellate tribunal which had not yet been constituted, an interim measure shall be given to the petitioner subject to him depositing the tax amount within a period of four weeks.
Brief Facts:
The petitioner filed the writ petition challenging the first appellate order passed by the Joint Commissioner of State Tax, CT and GST Territorial Range, Angul wherein it did not admit the appeal by the petitioner because it was in contravention with Sections 107(1), (4) of the GST Act and rejected the appeal under Section 107(1) of the Odisha Goods and Services Tax Act, 2017.
Contentions of the Applicant:
The learned counsel appearing for the petitioner contended that the petitioner is not liable to pay the tax and penalty against the order passed by the first appellate authority even though the second applies lies as the second appellate tribunal had not yet been constituted.
It was further argued that the court should not entertain the writ petition as the petitioner had already deposited 10% of the demanded tax amount before the first appellate authority as the second appellate forum had not yet been constituted.
Contentions of the Respondent:
The learned counsel appearing for the respondent argued that the case stands on a different footing as the petitioner is liable to pay the tax and since there is a delay in preferring the appeal, the court may not be in a position to condone the delay beyond four months, particularly when appellate authority has not been vested with discretion to condone the delay beyond one month after the lapse of three months from the date of communication of order and the petitioner is liable to pay 20% of disputed tax balance if he wanted to avail the remedy by preferring appeal before 2nd appellate tribunal.
Observations of the Court:
The court observed that since the petitioner wanted to avail the remedy by approaching the second appellate tribunal which had not yet been constituted, the rest of the demand shall remain stayed during the pendency of the petition as an interim measure subject to the petitioner depositing the entire tax amount within a month.
The decision of the Court:
The court allowed the petition and granted interim relief to the petitioner.
Case Title: M/s. Laxman Barik vs. Joint Commissioner of State Tax, Balasore and Ors.
Coram: Hon’ble Mr. Justice B.R Sarangi and Hon’ble Mr. Justice M.S Raman
Case No.: W.P (C) No. 10587 of 2023
Advocate for the Applicant: Mr. R. Ghosh
Advocate for the Respondent: Mr. Sunil Mishra
Read Judgment @LatestLaws.com
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