9911796707
TMI Blog2024 (12) TMI 1076X X X X Extracts X X X X X X X X Extracts X X X X ..... vices Tax Rules, 2017 requires summary of the order issued, inter alia, under section 129, to be uploaded electronically in Form GST DRC-07. There is no dispute that this was done on 27th September, 2024. The impugned order is found to have been made on the 8th day from date of service of the notice specifying penalty. It does not meet the requirement under sub-section (3) of section 129. It is therefore liable to be and is set aside and quashed - petition disposed off. - HON BLE MR. JUSTICE ARINDAM SINHA AND HON BLE MR. JUSTICE M.S. SAHOO Learned Advocates Appeared in the Case: For the Petitioner : Mr. R.P. Kar, Senior Advocate Ms. I. Tripathy, Advocate Mr. D. Behera, Advocate Mr. R. Patra, Advocate Mr. A.N. Ray, Advocate For the Opposit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mail, said to be sent to petitioner on 26th September, 2024. As such, communication of the order was complete by sending it to e-mail address of petitioner as under section 169 (1) (c). The order was uploaded in the portal the next day being 27th September, 2024. The uploading does not change date of the order, as made within seven days from issuance of the penalty notice. He submits, the order was duly made. The writ petition be dismissed. 3. Section 129 (3), when applied to facts and circumstances of the case required the order to be made on or before 26th September, 2024. The order made, bears that date. Revenue says communication of it was made by e-mail sent on 26th September, 2024 at 22:41 hours to e-mail address of petitioner. We ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ded in the portal as in compliance with requirement under section 169 (1) (d). 5. To us it appears the print of sent mail is doubtful because petitioner filed appeal on Form GST APL-01 giving date of order as 27th September, 2024. The appeal was successfully uploaded. There is also said letter dated 18th October, 2024 written by Assistant Commissioner of State Tax to petitioner, in which there is clear mention of 27th September, 2024 as date of the order. Furthermore, sub-rule (5) in rule 142 of Odisha Goods and Services Tax Rules, 2017 requires summary of the order issued, inter alia, under section 129, to be uploaded electronically in Form GST DRC-07. There is no dispute that this was done on 27th September, 2024. 6. In view of aforesaid, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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