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2022 (8) TMI 752 - HC - GSTLevy of Interest for delayed payment of CGST OGST - Section 50 of the Odisha Goods and Service Tax Act - tax periods 1st July, 2017 to 31st March, 2018 - 1st April, 2018 to 31st March, 2019 - HELD THAT - It is seen that the adjudication Order being passed on 28th February, 2022 in respect of both the Financial Years in questions, the writ petitions have been filed on 25th March, 2022 and 28th March, 2022 respectively; as such, said writ petitions have been filed within the period prescribed under Section 107 of the CGST/OGST Act. In consideration of above submission at the Bar, this Court is inclined to dispose of both the writ petitions with the observation that in the event appeal(s) is filed within a period of two weeks hence, subject to compliance of statutory requirements, the Appellate Authority shall do well to admit the appeal(s) and decide the same on merits in accordance with law. The petitioner is required to file petition(s) for condonation of delay along with appeal(s) which shall be considered favourably keeping in view the fact of pendency of writ petition(s) before this Court in terms of Section 14 of the Limitation Act, 1963 read with Section 107 of the CGST/OGST Act. Petition disposed off.
Issues:
1. Challenge against Order dated 28th February, 2022 raising tax demands for delayed payment of CGST & OGST invoking Section 50 of the OGST Act. 2. Validity of Section 50(1)(2) of the OGST/CGST Act. 3. Adjudication Order under Section 75(12) of the OGST/CGST Act for interest on delayed tax payment. 4. Withdrawal of writ petition to pursue appeal under Section 107 of the Act. 5. Timeliness of filing writ petitions and requirement for condonation of delay. Analysis: 1. The petitioner challenged the Order dated 28th February, 2022, raising tax demands for delayed payment of CGST & OGST under Section 50 of the OGST Act for the financial years 2017-18 and 2018-19. The petitioner sought writs to quash the adjudication orders and declared Section 50(1)(2) of the OGST/CGST Act as illegal and violative of the Constitution. The Court noted common issues in both petitions and allowed the petitioner to leave the challenge open for future cases. 2. The petitioner withdrew the challenge against the vires of Section 50(1)(2) of the OGST/CGST Act and opted to pursue the issue in a different case. The Court permitted this request, emphasizing the importance of addressing the issue in an appropriate context. 3. Regarding the adjudication order under Section 75(12) of the OGST/CGST Act for interest on delayed tax payment, the petitioner's counsel requested withdrawal of the writ petition to pursue an appeal under Section 107 of the Act. The Standing Counsels for the Opposite Parties had no objections to this proposal. 4. The Court acknowledged the timely filing of the writ petitions within the prescribed period under Section 107 of the CGST/OGST Act. It directed the petitioner to file petitions for condonation of delay along with the appeals, ensuring compliance with statutory requirements. The Appellate Authority was instructed to admit and decide on the appeals within two weeks, subject to legal procedures. 5. With the above considerations, the Court disposed of both writ petitions, emphasizing the importance of adhering to statutory timelines and procedures. Pending Interlocutory Applications were also disposed of accordingly, and the issuance of an urgent certified copy was ordered in compliance with the rules.
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