TMI Blog2023 (2) TMI 93X X X X Extracts X X X X X X X X Extracts X X X X ..... aised, he ought to have adopted the procedure already outlined under Rule 142 (1A) of the OGST Rules. For reasons best known to him, he did not opt for that procedure. Also, till date, he has actually not registered any protest with the Department which ought to have been made contemporaneous with the making of the payment. Three months after making such payment, he has sent a vague letter contending that the liability is not acceptable which is neither here nor there since the Petitioner had already made the full payment of the tax demanded. The Petitioner has by his own conduct disabled himself from availing the remedy available to him in law, if indeed the payment was made under protest. Since, there is no material to support the co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in para 6 of the present petition that payment of the demanded tax was made on protest in order to release the detained vehicle , the fact remains that no such letter recording any protest has been produced before this Court. It certainly was not made at the time of payment. What has been shown to the Court is a letter written by the Petitioner to the Department on 6th July 2022 disowning the payment of tax and interest. The exact wording of the said letter reads as under: Sub: Case Proceeding Reference No. AD2109210041210- Payment/Submissions in response to liability intimated under Section 73 (5)/74(5)-reg. Please refer to Intimation ID ZD210322020836W in respect of Case ID AD2109210041210 vide which the liability of tax pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Date:31/03/2022 ARN: AD2103220124008 Date:31/03/2022 Intimation of Conclusion of proceedings This has reference to the show cause notice referred to above. As you have paid the amount of tax and other dues mentioned in the notice along with applicable interest and penalty in accordance with the relevant provisions of Act, the proceedings initiated vide the said notice are hereby concluded. Signature: Name: PRAN SHANKAR DEOTA Designation/Status:Deputy Commissioner of CT GST Jurisdiction: Odisha 7. Initially, Mr. Pattanaik, learned counsel for the Petitioner repeatedly urged that he was aggrieved by the above lett ..... X X X X Extracts X X X X X X X X Extracts X X X X
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