M/S. Utkal Steel And Co, Khorda vs. Commissioner, CT And GST, Odisha
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Cause title — parties, addresses and appearances
ORDER 27.09.2023 Order No.
W.P.(C) No. 30962 of 2023 & I.A. No.14962 of 2023
This matter is taken up through hybrid arrangement.
The petitioner has filed the present writ petition challenging the action of the Opposite Party Nos. 4 and 5 in issuing the Audit report dated 30.11.2021 and issuance of Assessment Order dated 15.10.2022 calling up the petitioner to deposit of Rs.03,06,09,459.80/- as tax amount, interest and penalty for the financial year 2017-18. 3. Learned counsel for the petitioner submits that due to Medical emergency and mis-communication between the 2
Chartered Accountants, he could not able to reply in respect of the notices issued by the Authority in time nor repay the tax amount as demanded by the authority as per notice. It is neither intentional nor deliberate on the part of the petitioner. He has made application to the authority with a prayer to consider her case and revoke the notices as the she has already paid the tax amount including delay interest charged by the Authority for the year 2017-18 but it has not been considered. Rather, in vindictive way the authority has issued the notices to the other companies who are associated with the present petitioner. Now the present petitioner is ready to produce all the documents including purchase order, register, sale invoice, sale register and other relevant documents as required under the law to the Authority for affrays.
Considering the submissions and averments made, we dispose of the Writ Petition by directing the petitioner to file an appeal before the competent authority who shall dispose of the appeal on merit after providing the opportunity of hearing to the petitioner. Further, if there is any delay in filing the appeal, it is left to the Tribunal to deal with such issue in accordance with law. 3
As an interim measure, it is directed that no coercive action shall be taken against the petitioner till disposal of the appeal
The Writ Petition as well as I.A. are disposed of in the above terms.
(Dr.S.K.Panigrahi) Judge
(G.Satapathy) Judge
Lingaraj
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.