On a Goods and Service Tax (GST) recovery in the absence of the Goods and Service Tax Appellate Tribunal (GSTAT), the Orissa High Court directed to pay 20% disputed tax.
Sekh Aminur Islam, the petitioner has filed the writ petition challenging the 1st appellate order passed by the Joint Commissioner of State Tax (Appeal), by which said the authority has not admitted the appeal preferred by the petitioner, as the same is in contravention to sub-sections (1) & (4) of Section 107 of the GST Act and has rejected the appeal filed under sub-Section (1) of Section 107 of the Odisha Goods and Services Tax Act, 2017.
It was contended by the counsel for the petitioner that the petitioner is not liable to pay the tax and penalty and against the order passed by the 1st appellate authority though the second appeal lies, the 2nd appellate tribunal has not yet been constituted. It was contended that the petitioner has already deposited 10% of the demanded tax amount before the first appellate authority and there is no second appellate forum.
Mr. Diganta Dash, Addl. Standing Counsel vehemently contended that since there is a delay in preferring the appeal, the Court may not be in a position to condone the delay beyond four months, particularly when appellate authority has not been vested with discretion to condone the delay beyond one month after the lapse of three months from the date of communication of order impugned therewith.
It was further contended that this case stands on a different footing and, as such, the petitioner is liable to pay the tax. In the event the petitioner wants to avail the remedy by preferring to appeal before the 2nd appellate tribunal then the petitioner is liable to pay 20% balance disputed tax for consideration of its appeal by the 2nd appellate tribunal.
“Since Mr Diganta Dash, Addl. Standing counsel for the Department accepts notice for the Opposite parties, let the required number of copies of the writ petition be served on him within three working days. Reply be filed within two weeks and rejoinder thereto, if any, be filed before the next date.”, Dr Justice B R Sarangi and Mr Justice Murahari Sri Raman held.
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