M/S. Highway Trading Private vs Joint Commissioner Of Ct And .... Opp. ...
2024 Latest Caselaw 17015 Ori

Orissa High Court

M/S. Highway Trading Private vs Joint Commissioner Of Ct And .... Opp. ... on 22 November, 2024

Bench: Arindam Sinha, M.S. Sahoo

                   IN THE HIGH COURT OF ORISSA AT CUTTACK

                                W.P.(C) No.23774 of 2024


                 M/s. Highway Trading Private ....           Petitioner
                 Limited, Bhubaneswar
                                        Mr. J. Sahoo, Senior Advocate

                                       -versus-
                 Joint Commissioner of CT and ....         Opp. Parties
                 GST, CT and GST Circle and
                 another
                                Mr. A. Kedia, Junior Standing Counsel
                                   for O.P.nos.1 & 2
                                 Mr. S. Mishra, Standing Counsel
                                      for O. P. no.3



                                         CORAM:

                       THE HON'BLE MR. JUSTICE ARINDAM SINHA
                                           AND
                         THE HON'BLE MR. JUSTICE M.S. SAHOO



                                     ORDER

07.10.2024 Order No. Hybrid Mode

01. 1. Mr. Sahoo, learned senior advocate appears on behalf of petitioner and submits, impugned is demand for interest by reminder letter dated 31st July, 2024. He submits, this interest is being claimed on delayed payment of entry tax, it having been subject matter of adjudication before the Supreme Court, cause for the delay. Ultimately, because the Supreme Court held that entry tax was payable, there was,

pursuant thereto, case decided by co-ordinate Bench regarding interest. The levy of statutory interest was set aside but compensatory interest directed. The judgment is subject matter of appeals preferred by both dealers as well as revenue, before the Supreme Court. In the circumstances, he seeks interference with the letter of demand for aggregate to ₹11,82,963.12/- on account of interest.

2. Mr. Mishra, learned advocate, Standing Counsel appears on behalf of state revenue and submits, it is clear from particulars appended to impugned reminder letter that the ₹5,35,679.16/- is the claim for compensatory interest. Petitioner can only claim interim protection against that amount, since revenue has preferred appeal to the Supreme Court.

3. On query from Court regarding limited interference at this stage Mr. Sahoo submits, let the writ petition be heard.

4. Counter be filed by 30th October, 2024. Petitioner may file rejoinder, to be accepted on adjourned date upon advance copy served.

5. Demand for ₹5,35,679.16/- out of aggregate ₹11,82,963.12 in impugned demand letter will remain stayed till next date of hearing.

6. List on 11th November, 2024.

7. Mr. Sahoo submits, his client be allowed installment payment on the balance, without prejudice. His submission stands recorded.

(Arindam Sinha) Judge

(M.S. Sahoo) Judge

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