BharatTaxGST

Anjaneya Agencies, Khurda vs. Asst. Comnr Of State Tax, CT And GST , Bbsr-Iii Circle

Original PDF →
WP(C)/18455/2024HC OrissaGSTCNR ODHC01051829202423 October 2024Bench: MR. JUSTICE ARINDAM SINHA,MR. JUSTICE M.S.SAHOO3 pages

No AI summary yet for this judgment.

Cause title — parties, addresses and appearances
Page 1 of 3 IN THE HIGH COURT OF ORISSA AT CUTTACK WP(C) No.18455 of 2024 Anjaneya Agencies, Khurda …. Petitioner Represented by Advocate(s) – Mr. A.K. Roy, Advocate -Versus- Assistant Commissioner of State Tax, CT and GST, BBSR-III Circle and another …. Opposite Parties Represented by Advocate(s) – Mr. S. Mishra, Advocate (Standing Counsel) CORAM: THE HON’BLE MR. JUSTICE ARINDAM SINHA AND THE HON’BLE MR. JUSTICE M.S. SAHOO

ORDER 23.10.2024

1.

Mr. Roy, learned advocate appears on behalf of petitioner and files additional affidavit dated 23rd October, 2024 pursuant to leave granted on order dated 7th October, 2024. He submits, the return was not filed due to unavoidable circumstances. His client be relegated to appeal. Revenue can Order No. 02. have no objection because it was their submission that efficacious, alternative statutory remedy of appeal is available to his client.

2.

Mr. Mishra, learned advocate, Standing Counsel appears on behalf of revenue.

3.

We reproduce below paragraphs-1 to 3 from order dated 7th October, 2024. “1. Mr. Roy, learned advocate appears on behalf of petitioner and submits, under challenge is demand dated 26th April, 2024 alleging determined amount of late fee at ₹2,13,200/-. This was on rejection of his client’s plea to waive the late fee upon depositing ₹10,000/-.

2.

He draws attention to notification dated 31st March, 2023 and submits, waiver was provided by the Central authority. On query from Court he submits, his client be given to leave additional affidavit to demonstrate return was filed.

3.

Mr. Mishra. Learned advocate, Standing Counsel appears on behalf of the State authority and opposes the writ petition on submission that petitioner has efficacious, alternative statutory remedy of appeal. Mr. Roy submits, there is no tribunal functioning.”

4.

Petitioner will do well to avail statutory remedy.

5.

The writ petition is disposed of.

(Arindam Sinha)

Judge

(M.S. Sahoo)

Judge

Prasant

Reproduced from the public record of the Orissa High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.