Orissa HC dismisses GST Late Fee Petition, Suggests alternative remedy of appeal

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 23^rd October, 2024 pursuant to leave granted on order dated 7^th 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.

2. Mr. Mishra, learned advocate, Standing Counsel appears on behalf of revenue.

3. We reproduce below paragraphs-1 to 3 from order dated 7th October, 2024.

“1. Mr. Roy, learned advocate appears on behalf of petitioner and submits, under challenge is demand dated 26^th April, 2024 alleging determined amount of late fee at ₹2,13,200/-. This was on rejection of his client’s plea to waive the late fee upon depositing ₹1 0,000/-.

2. He draws attention to notification dated 31^st March, 2023 and submits, waiver was provided by the Central authority. On query from Court he submits, his client be given to leave additional affidavit to demonstrate return was filed.3

3. Mr. Mishra. Learned advocate, Standing Counsel appears on behalf of the State authority and opposes the writ petition on submission that petitioner has efficacious, alternative statutory remedy of appeal. Mr. Roy submits, there is no tribunal functioning.”

4. Petitioner will do well to avail statutory remedy.

5. The writ petition is disposed of.