2024 (12) TMI 512 - HC - GST

Maintainability of petition - availability of alternative remedy - Waiver of late fee - return was not filed due to unavoidable circumstances - HELD THAT - Petitioner will do well to avail statutory remedy. The writ petition is disposed of.

Summary

The High Court of Orissa disposed of a writ petition where the petitioner sought waiver of a late fee. The court directed the petitioner to avail the statutory remedy of appeal, noting that the revenue had no objection to this course of action. The writ petition was disposed of accordingly.