M/S Simon INDIA LTD., Haryana vs. Assistant Commissioner Of CT And GST, Jagatsinghpur
Held
The Court set aside the rejection order and directed the authority to reconsider the application, taking into account the petitioner's subsequent deposit of the IGST amount in cash. The authority was also directed to decide the matter afresh and consider any refund if excess payment was made.
Facts
The petitioner sought waiver of interest and penalty under Section 128A of the GST Act after paying the demanded tax. The application was rejected by the authority because a specific portion of the tax under IGST (RCM) was not paid in cash as required.
Key Issues
Whether the rejection of the waiver application was justified when the petitioner subsequently complied with the cash payment requirement for IGST (RCM) and if the petitioner is entitled to avail the benefit of Section 128A.
Sections Cited
Section 65, Section 73, Section 107, Section 128A, Rule 164
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
ORDER 16.12.2025
1. Heard Mr. Jagabandhu Sahoo, learned Senior appearing along with Ms. Kajal Sahoo, learned counsel for the petitioner and Mr. Sunil Mishra, learned Standing Counsel appearing for the CT & GST Department.
The Petitioner, a company registered under the Companies Act, 1956, on introduction of the Central Goods and Services Tax Act, 2017/the Odisha Goods and Services Tax Act, 2017 (collectively, “GST Act”), is allotted with GSTIN/ID:21AAECS5013J1ZQ. It undertook execution of works contracts being entrusted by M/s. OCL India Limited and M/s. Paradeep Phosphate Limited. The transactions were reflected in the returns filed under Section 39 of the GST Act.
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