Odisha Olympic Association vs. Commissioner Of Sales Tax, CT And GST

This matter is taken up through hybrid mode.

None appears for the petitioner at the time of call. Heard Mr. Sunil Mishra, learned Additional Standing Counsel for CT & GST.

The petitioner has filed this writ petition seeking to condone the delay in filing the return and to direct opposite party no.2 to allow M/s. Odisha Cricket Association to avail the input tax credit which has been deposited by the petitioner in Government revenue and also to direct opposite party no.2 to dispose of the representation filed by the petitioner on 07.10.2021 under Annexure-6. 4. Mr. Sunil Mishra, learned Additional Standing Counsel for CT & GST contended that the application is premature one and as such the writ petition is not maintainable. So far as the condonation of delay is concerned, it is contended that the petitioner has to approach the appropriate forum, so that the same can be considered in the light of the law applicable to the petitioner. He has also referred to paragraph-5 of the counter affidavit, wherein it has been stated that the petitioner made the disclosure relating to the left out invoice No.2 dated 31.03.2020 in GSTR-I for the month of May 2020 filed on 13.11.2020. Thus, the disclosure was made after the expiry of the due date of filing of the return for the month of September, 2020, i.e. dated 10.10.2020, for which the respective purchaser, M/s. Odisha Cricket Association is not entitled to avail ITC in consonance with the provisions contained under Section 16 (4) of the Act.

Since none had appeared on behalf of the petitioner, therefore, after going through the records it appears that the petitioner has approached this Court claiming certain relief, which is absolutely premature one because of the fact that the M/s. Odisha Cricket Association has not yet been assessed and in the event the M/s. Odisha Cricket Association is assessed then, there will be disclosure of the entire claim made by the petitioner. Thereby, if at all the question of condonation of delay is there, the petitioner has to approach the appropriate authority, who shall consider the same in accordance with law.

In view of the above, the prayer made in this writ petition cannot sustain. The writ petition is accordingly dismissed.