M/S Trilok Industries, Kalunga, Sundargarh vs. Chief Commnr Of CT And GST , Cuttack
Original PDF →No AI summary yet for this judgment.
Cause title — parties, addresses and appearances
ORDER 16.04.2024 Order No. 1
This matter is taken up by hybrid mode.
Heard Ms. Z.M. Wallace, learned counsel appearing for the petitioner and Mr. Sunil Mishra, learned Standing Counsel appearing for the CT & GST Organization.
The petitioner has filed this writ petition seeking to quash the rejection order dated 25.04.2022 in Form GST APL-02 under Annexure-3 passed by opposite party no.2 for the period 01.01.2018 to 31.01.2018 and further to issue direction to opposite party no.2 to admit and restore the first appeal filed by the petitioner under Annexure-2 to file and dispose of the same in accordance with law.
Ms. Z.M. Wallace, learned counsel appearing for the petitioner contended that in the prescribed Form GST APL-02 under Annexure-3, the appellate authority has assigned reason for rejection of the appeal “Non/Short-Payment of admitted tax/interest/penalty & 10% disputed amount”. It is further contended that the appellate authority has not applied his mind in proper perspective. Therefore, the order dated 25.04.2022 passed by the Joint commissioner of CT & GST should be quashed.
Mr. Sunil Mishra, learned Standing Counsel appearing for the CT & GST Organization contended that if the appeal is rejected, the petitioner should have moved before the appropriate authority pointing out the defects and in such event, the appropriate authority shall consider the same and pass appropriate order.
It is brought to the notice of this Court that as against the total demand of Rs.42,822/- under Annexure-2 if CGST & SGST @ 10% each is calculated, it comes out Rs.4282/- each, i.e., in total Rs.8564/-. But the petitioner has already paid the tax amounting to Rs.12,244/-, which is in excess to the demand amount. Therefore, the appellate authority, while passing the order impugned under Annexure-3, has not taken into consideration of the said fact. Thereby, the appellate authority without application of mind and without assigning any reason has passed the impugned order. Accordingly, the order dated 25.04.2022 passed by the Joint Commissioner of CT & GST rejecting
the appeal filed by the petitioner is liable to be quashed and is hereby quashed. This Court remits the matter to the very same authority to hear afresh and pass appropriate order by affording opportunity of hearing to the petitioner. 7 With the above observation and direction, the writ petition stands disposed of.
Alok (DR. B.R. SARANGI) JUDGE
(G. SATAPATHY)
JUDGE
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.