Case Law Details
Choudhury Bibhuti Bhusan S C M Bahadur Vs Joint Commissioner of State Tax (Appeal) (Orissa High Court)
In the case Choudhury Bibhuti Bhusan S C M Bahadur Vs Joint Commissioner of State Tax (Appeal), the petitioner challenged the rejection of their appeal by the State authority regarding a demand for short payment of Goods and Services Tax (GST). The petitioner had already paid the demanded tax but sought to challenge the appellate order in the absence of a functioning GST Tribunal. The petitioner’s request was based on a similar case, M/s. Maa Tarini Traders, where the first Division Bench had provided relief by allowing parties to challenge appellate orders once the Tribunal is reconstituted. The Court noted that the petitioner’s case was covered by this earlier judgment and disposed of the petition, allowing the petitioner to pursue their remedy upon the Tribunal’s constitution. The Court emphasized that if the remedy is not availed within the specified time, the department would be free to proceed with the demand.
FULL TEXT OF THE JUDGMENT/ORDER OF ORISSA HIGH COURT
1. Mr. Panigrahi, learned advocate appears on behalf of petitioner and submits, there was demand made by the State authority for short payment of goods and services tax. His client preferred appeal. It was rejected. Being aggrieved by part of the appellate order, his client wants to challenge the same but there is no Tribunal functioning. His client’s prayer is for adjudication of challenge to the appellate order, by which he is aggrieved. Therefore, his client has moved this Court. He adds, his client has paid the demand of tax.
2. He submits, relief sought by his client is covered by order dated 16th February, 2024 made by the first Division Bench in a batch of writ petitions, lead case being P.(C) no.42015 of 2023 (M/s. Maa Tarini Traders).
3. Das, learned advocate, Additional Standing Counsel appears on behalf of the department. He does not dispute that the writ petition stands covered.
4. The first Division Bench directed a quantum of deposit with liberty to parties inasmuch as, petitioners could avail of their remedy upon constitution of the Tribunal and in event they or any one of them does not do so within time provided upon reconstitution, the department would be free to proceed.
5. The writ petition is disposed of as covered by M/s. Maa Tarini Traders (supra), as applicable in the facts.
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