Orissa High Court
Tarun Mohanty vs Commissioner Of Ct & Gst on 21 April, 2023
Bench: B.R. Sarangi, M.S.Raman
IN THE HIGH COURT OF ORISSA AT CUTTACK
W.P (C) No. 12650 of 2023
And
I.A. No. 5815 of 2023
Tarun Mohanty ..... Petitioner
Mr. P.C. Nayak, Adv.
Vs.
Commissioner of CT & GST, ..... Opposite Parties
Odisha and others
Mr. S.K. Pradhan, ASC [CT & GST]
CORAM:
DR. JUSTICE B.R. SARANGI
MR. JUSTICE M.S.RAMAN
ORDER
21.04.2023 Order No. This matter is taken up through hybrid mode.
01.
2. The present writ petition is being entertained only because the Second Appellate Tribunal has not yet been constituted.
3. The petitioner has filed this writ petition challenging the 1st appellate order dated 31.01.2023 passed by the Joint Commissioner of State Tax (Appeal), Territorial Range, Balasore, by which said 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.
4. Mr. P.C. Nayak, learned counsel for the petitioner contended that the petitioner is not liable to pay the tax and penalty and, as such, against the order passed by the 1st appellate Page 1 of 3 authority though second appeal lies, the 2nd appellate tribunal has not yet been constituted. It is contended that the petitioner has already deposited the demanded tax amount before the authority and as there is no second appellate forum, this Court should entertain this writ petition.
5. Mr. S.K. Pradhan, learned Addl. Standing Counsel vehemently contended that since there is delay in preferring the appeal, this 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 lapse of three months from the date of communication of order impugned therewith. It is further contended that this case stands in 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 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.
6. Issue notice to the opposite parties.
7. Since Mr. S.K. Pradhan, learned Addl. Standing counsel for the Department accepts notice for the Opposite parties, let 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.
8. Since the petitioner wants to avail the remedy under the provisions of law by approaching 2nd appellate tribunal, which has not yet been constituted, as an interim measure it is directed that subject to the petitioner depositing the entire demanded tax Page 2 of 3 amount, rest of the penalty and interest shall remain stayed during the pendency of the writ petition. So far as attachment of bank account is concerned, it is stated by learned counsel for the petitioner that the petitioner has already deposited the entire tax amount as demanded by the authority. Therefore, the petitioner is permitted to file an application before the authority with regard to attachment of the bank account so that the same can be considered by the authority and pass appropriate order in accordance with law.
9. I.A. stands disposed of.
10. List this matter after two weeks along with W.P.(C) No.6684 of 2023.
(DR. B.R. SARANGI) JUDGE (M.S. RAMAN) JUDGE Ashok Page 3 of 3