M/S. Guru Gobind Motors PVT. LTD. vs. Commissioner Of Central Tax And GST And Central Excise, Rourkela
Facts
The Petitioner challenged a notice dated November 3, 2020, issued by the Superintendent, Central Tax, GST and Central Excise, Rourkela-II Range. The notice sought recovery of interest amounting to Rs. 64,617/- from the Petitioner for delayed payment of tax for the financial year 2019-20 up to December 2019. The Petitioner had filed an objection dated December 11, 2020, against this notice before the same Superintendent, which was stated to be pending consideration. The matter was heard via video conferencing.
Held
The Court noted that the Petitioner had filed an objection to the notice seeking recovery of interest, and this objection was pending before the Superintendent, Central Tax, GST and Central Excise, Rourkela-II Range. The Court directed the Superintendent to take into account the Petitioner's objection and pass an appropriate order in accordance with the law by March 3, 2021. The writ petition was disposed of with this direction. The Court did not decide the merits of the interest demand or the Petitioner's objection. The ratio decidendi is that a pending objection must be considered and decided by the concerned authority before coercive recovery steps are taken.
Key Issues
1. Whether the Petitioner's objection dated December 11, 2020, against the notice dated November 3, 2020, seeking recovery of interest for delayed tax payment, has been considered and decided by the concerned authority. Contentions: Petitioner: Argued that their objection filed against the impugned notice was pending consideration before the Superintendent, Central Tax, GST and Central Excise, Rourkela-II Range. Revenue: Did not record any specific arguments in the judgment, but implicitly sought to enforce the recovery notice.
AI-generated summary — verify with the full judgment below
12.01.2021
This matter is taken up by video conferencing mode.
Heard Mr. S. Ray, learned counsel for the Petitioner and Mr. R.S. Chimanka, learned Senior Standing Counsel for the Opposite Parties-Central Tax, GST and Central Excise Department.
The Petitioner has challenged notice dated 3rd November, 2020 issued by Opposite Party No.2- Superintendent, Central Tax, GST and Central Excise, Rourkela-II Range, by which recovery of interest amounting to Rs.64,617/- payable on the delayed payment of tax for the financial year 2019-20 upto December, 2019 from the Petitioner was sought for.
Against the impugned notice, the Petitioner has filed an objection dated 11th December, 2020 before Opposite Party No.2- Superintendent, Central Tax, GST and Central Excise, Rourkela-II Range, copy of which is given at Annexure-1, which is stated to be pending consideration.
Accordingly, Opposite Party No.2-Superintendent, Central Tax, GST and Central Excise, Rourkela-II Range shall take into account the said objection and pass appropriate order on the same in accordance with law not later than 3rd March, 2021. The writ petition is disposed of
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.