9911796707
TMI Blog2022 (8) TMI 752X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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. - W.P. (C) No.7910 of 2022 - - - Dated:- 22-7-2022 - Justice Jaswant Singh And Justice M.S. Raman For the Petitioner : Mr. Tu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the cause list published for the day, is directed against Order dated 28th February, 2022 vide reference No.ZD210222020304F passed by the State Tax Officer, CT GST Circle, Dhenkanal raising a demand of Rs.54,77,746/- tax periods from 1st April, 2018 to 31st March, 2019 (Financial Year 2018-19) for delayed payment of CGST OGST invoking provisions of Section 50 of the OGST Act. However, Mr. Tushar Kanti Satapathy, counsel for the Petitioner mentioned that W.P.(C) No. 7910 of 2022 pertaining to the same Petitioner in respect of assessment for another Financial Year, i.e., 2017-18 is on board today and prayed for taking up the present writ petition pertaining to other financial year along with the same. Mr. Sunil Mishra, learned Additiona ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oods and Service Tax (Opp. Party Nos.1, 2 3) and Mr. Sunil Mishra, Additional Standing Counsel for CT GST Organization, Odisha (Opp. Party Nos. 4 5) have no objection for such proposal as advanced by the counsel for the Petitioner. 8. It is seen that the adjudication Order being passed on 28th February, 2022 in respect of both the Financial Years in questions as referred to above, 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 ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
