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2022 (8) TMI 752 - HC - GSTLevy of Interest for delayed payment of CGST & OGST - Section 50 of the Odisha Goods and Service Tax Act - tax periods 1st July, 2017 to 31st March, 2018 - 1st April, 2018 to 31st March, 2019 - HELD THAT:- It is seen that the adjudication Order being passed on 28th February, 2022 in respect of both the Financial Years in questions, 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 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.
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