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2022 (7) TMI 705 - HC - GSTSeeking grant of stay of recovery of demand of interest calculated on delayed payment of admitted tax - appeal has been summarily rejected under Section 107 of the Odisha Goods and Services Tax Act, 2017 - HELD THAT:- This Court is not inclined to go into factual disputes. However, considering the reconciliation statements filed by both sides on the peculiar facts of the present case, it would be mete and proper if the Petitioner deposits a sum of Rs.9,25,43,693.52, the order(s) dated 24th May, 2022 passed by the Appellate Authority shall stand set aside and the appeal(s) shall be restored to file for adjudication on merits unless other defects, if any, as required under the statute is removed. Since all the bank accounts have been seized and the Petitioner is unable to operate, it is not possible to deposit the entire admitted interest at one go. Therefore, he prayed for lifting forthwith the attachment on the Bank to enable it to deposit Rs.5,00,00,000/- within 48 hours and the Petitioner undertakes to deposit rest of the amount out of Rs.9,25,43,693.52 in two equated fortnightly instalments but not later than 16th August, 2022 - Upon such deposit of the aforesaid amount, the Revenue/Opposite Parties shall forthwith ensure the withdrawal of all the attachments made in pursuance of the original demand(s). Petition disposed off.
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