Anjaneya Agencies Vs Assistant Commissioner of State Tax (Orissa High Court)
In the case of Anjaneya Agencies vs. Assistant Commissioner of State Tax, the Orissa High Court dismissed the writ petition challenging the imposition of a late fee of ₹2,13,200 under the CGST Act. The petitioner had sought the waiver of this fee after depositing ₹10,000, referencing a notification from March 2023 that allowed such waivers. The petitioner argued that due to unavoidable circumstances, the return was not filed on time. However, the revenue authority opposed the petition, emphasizing the availability of an alternative statutory remedy in the form of an appeal. The court noted that the petitioner had the option to pursue this alternative remedy, and since no tribunal was functioning, the writ petition was disposed of with the suggestion to seek the statutory remedy.
FULL TEXT OF THE JUDGMENT/ORDER OF ORISSA HIGH COURT
1. Mr. Roy, learned advocate appears on behalf of petitioner and files additional affidavit dated 23rd October, 2024 pursuant to leave granted on order dated 7th October, 2024. He submits, the return was not filed due to unavoidable circumstances. His client be relegated to appeal. Revenue can have no objection because it was their submission that efficacious, alternative statutory remedy of appeal is available to his client.
