M/S Lakshmi Constructions vs. The Union Of INDIA
Held
The Court directed that the Assistant Commissioner would pass an appropriate order within two weeks of the petitioner's appearance and communicate it within a week thereafter. The Court clarified it had not expressed any view on the merits of the case.
Facts
The petitioner sought to appear before the Assistant Commissioner CGST & Central Excise to discharge GST liabilities by way of instalments. The court was informed that the petitioner's Managing Partner would appear on the fixed date and make submissions.
Key Issues
The primary issue was the petitioner's request for an instalment payment plan for GST liabilities. The court's decision focused on procedural directions rather than a substantive ruling on the GST law.
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
ORDER 24.11.2022 04. 1. The date 28th November, 2022 has been fixed for the Petitioner to appear before the Assistant Commissioner CGST & Central Excise, Rourkela in regard to its plea for discharging outstanding GST liabilities by way of instalments.
Learned counsel for the Petitioner states that the Petitioner’s Managing Partner will appear on the date fixed and make all submissions including the one that urged in the present petition. An appropriate order shall be passed by the Assistant Commissioner within a period of two weeks thereafter. It shall be communicated to the Petitioner within a week thereafter. The Court clarifies that it has not expressed any view on merits.
In that view of the matter, no further directions are called f
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
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.