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

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