M/S Cholamandalam Ms General Insurance Company LTD. vs. Assistant Commnr. Of State Tax, Bbsr
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Cause title — parties, addresses and appearances
ORDER 16.08.2024
Mr. Bezwada, learned advocate appears on behalf of petitioner and submits, impugned is order dated 29th April, 2024 made under section 73(9) in Odisha Goods and Services Tax Act, 2017. Referring to observations made in the order he submits, simply said was that his client’s reply furnished against referred paragraph was Order No. 01. found insufficient and unsatisfactory. It is insufficient reason and therefore the writ Court should interfere.
Mr. Mishra, learned advocate, Standing Counsel appears on behalf of revenue and submits, out of five, only two paragraphs were followed through in the assessment for short payment of tax. Assessee exhausted his right of hearing and good reasons have been given in impugned order. Moreover, assessee has alternative and efficacious statutory remedy of appeal. There be no interference.
Mr. Bezwada in reply draws attention to his client’s letter dated 3rd November, 2023, in reply to the notice and points out therefrom, clear case of wrong consideration of Government subsidy as exempted supply in GSTR 3B was stated therein but not considered.
On perusal of impugned order it is seen that the reply was considered. It may well be that petitioner is correct in saying, the consideration was erroneous. However, that is a ground of appeal.
The writ petition is not maintainable. Petitioner must find his remedy. Mr. Bezwada prays for appropriate direction to enable his
client to prefer appeal. All we can say is that time spent in prosecuting the writ petition be excluded for purpose of limitation.
With above observation, the writ petition is disposed of.
(Arindam Sinha)
Judge
(M.S. Sahoo)
Judge
Prasant
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.