Osl Exclusive PVT. LTD. vs. Union Of INDIA And Ors.
Held
The Court granted the petitioner 30 days to pay Rs. 1.5 Crores online. It directed the GST authority to consider the petitioner's detailed reply, provide a personal hearing, and pass a reasoned order within four weeks of receiving the reply, communicating the decision within a week thereafter.
Facts
The petitioner, directed to pay Rs. 1.5 Crores (10% of the assessed amount) as a pre-condition for their reply to be considered, sought 30 days for making the payment. The GST authorities insisted on immediate online payment, citing the petitioner as a "larger tax payee" and potential prejudice to revenue.
Key Issues
The key issues were the time granted for the petitioner to deposit 10% of the assessed amount as a pre-condition for their comprehensive reply to be considered, and the subsequent procedure for the GST authority to adjudicate the matter.
Sections Cited
None mentioned
AI-generated summary — verify with the full judgment below
2026
Item No.1 Ct. No. 10 AGM WPA 7423 of 2024
OSL Exclusive Pvt. Ltd. -vs- Union of India and Ors.
Mr. Jagabandhu Sahoo. Sr. Adv.
Mr. Anuran Samanta.
Mr. Romeet Panigrahi.
…. For the petitioner
Mr. Bijitesh Mukherjee, Ms. Manasi Mukherjee,
… for the State
Mr. Uday Shankar Bhattacharya.
Mr. Abhradeep Maity.
Ms. Banani Bhattacharya.
… For the respondent no. 1. 1. In pursuance of the Order dated 15.09.2026 the petitioner has obtained instruction from the petitioner with regard to the furnishing of bank guarantee to the tune of Rs. 1.5 Crores. It is submitted that since a substantial amount is required to be paid, seeks a time of 30days for making the payment in favour of the respondent GST authorities.
The Learned Counsel appearing for the GST authorities submits upon instruction that since the petitioner is a “larger tax payee”, the petitioner be directed to make payment by the mode of online payment othe
The judgment continues below.
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