M/S Indera Motors,Sundargarh vs. Commissioner Of Commercial Taxes, CT And GST, Cuttack,Odisha
Held
The Court directed the concerned authority to consider the petitioner's reply and pass an order on its contentions. Recovery proceedings were stayed until the order is communicated to the petitioner.
Facts
The petitioner sought a direction for the authorities to consider their reply filed in response to a notice for recovery of interest arrears. The reply was filed after the stipulated date.
Key Issues
Whether a reply filed beyond the due date for recovery of interest arrears should be considered by the authorities.
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Cause title — parties, addresses and appearances
2024
Mr. Ray, learned senior advocate appears on behalf of petitioner and submits, notice dated 25th June, 2024 was issued for recovery of arrears amounting to ₹64,56,777/- towards interest. Reply was to be filed by 9th July, 2024. His client filed reply dated 11t
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