withdrawn with the observation
Case Title | Nath Enterprises vs Union of India & Others. |
Court | Orissa High Court |
Honorable Judges | Justice Jaswant Singh & Justice M.S. Raman |
Citation | 2022 (7) GSTPanacea 213 HC Orissa W.P.(C) No 7910 of 2022 |
Judgement Date | 22-July-2022 |
Council for Petitioner | Tushar Kanti Satapathy |
Council for Respondent | Radheshyam Chimanka |
The Orissa High Court bench of Justice Jaswant Singh & Justice M.S. Raman has held that the Petitioner sought for withdrawal of the writ petition to avail the efficacious remedy of appeal as available under Section 107 of the said Act writ petition is allowed.
FACTS OF THE CASE
Assailing Order dated 28th February, 2022 passed by the State Tax Officer Dhenkanal raising a demand of Rs.21,53,089/- pertaining to the tax periods from 1st April, 2017 to 31st March, 2018 (FY 17-18) for delayed payment of CGST & OGST invoking provisions of Section 50 of the OGST Act Passed by the State Tax Officer Dhenkanal raising a demand of Rs.54,77,746/- tax periods from 1st April, 2018 to 31st March, 2019 (FY 2018-19) for delayed payment of CGST & OGST invoking provisions of Section 50 of the OGST Act. However Petitioner mentioned that W.P.(C) No. 7910 of 2022 pertaining to the same Petitioner in respect of assessment for another Financial Year, i.e., 2017-18 is on board today and prayed for taking up the present writ petition pertaining to other financial year along with the same Issue an appropriate writ/writ(s) by quashing the adjudication order dtd.28.02.2022 passed under Section 75 of the OGST Act, 2017 for payment of interest on delayed payment of tax liability for the period 2017-18 in Form DRC-07 To declare that Section 50(1)(2) of the OGST/CGST Act is illegal, arbitrary, discriminatory and unreasonable and are violative of Article 14 and 19(1)(g) of Constitution of India, hence the same may be declared as Ultra-Vires.
withdrawn with the observation
COURT HELD
Considering the facts as recorded, held that as the Petitioner does not wish to press the challenge as to vires of sub-sections (1) and (2) of Section 50 of the OGST/CGST Act. As regards challenge against the adjudication Order dated 28th February, 2022 passed under Section 75(12) of the OGST/CGST Act for payment of interest on delayed payment of tax under Section 50 and recovery thereof under Section 79, the counsel for the Petitioner sought for withdrawal of the writ petition to avail the efficacious remedy of appeal as available under Section 107 of the said Act. The petitioner is required to file petition(s) for condonation of delay along with appeal(s) which shall be considered favourably keeping in view the fact of pendency of writ petition(s) before this Court in terms of Section 14 of the Limitation Act, 1963 read with Section 107 of the CGST/OGST Act.
withdrawn with the observation
ANALYSIS OF THE JUDGEMENT
In consideration of above submission at the Bar, this Court is inclined to dispose of both the writ petitions with the observation that in the event appeal(s) is filed within a period of two weeks hence, subject to compliance of statutory requirements, the Appellate Authority shall do well to admit the appeal(s) and decide the same on merits in accordance with law
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