K.P. Sugandh Limited Vs Chief Commissioner of CT and GST, Odisha (Orissa High Court)
Summary: The Orissa High Court at Cuttack allowed W.P.(C) No.31000 of 2024 filed by M/s. K.P. Sugandh Limited against the Chief Commissioner of CT and GST, Odisha and others, challenging an order containing demand under Section 129 of the Odisha Goods and Services Tax Act, 2017.
The petitioner challenged the order dated 27th September, 2024, contending that it had been made after expiry of the seven-day period prescribed under Section 129(3). According to the petitioner, the penalty notice had been served on 19th September, 2024 and the impugned order was dated 27th September, 2024, making it the eighth day from service of the notice. The petitioner also relied upon a communication dated 18th October, 2024 issued by the revenue, which, according to the petitioner, referred to 27th September, 2024 as the date of the order.
The revenue disputed this position. Its learned Standing Counsel submitted that the order had actually been made on 26th September, 2024, which was the seventh day from service of the penalty notice. Reliance was placed on clauses (c) and (d) of sub-section (1) of Section 169, concerning service by e-mail and making a communication available on the common portal. The revenue produced a print of an e-mail said to have been sent to the petitioner on 26th September, 2024 and contended that communication of the order was complete by e-mail on that date. According to the revenue, uploading the order on the portal on 27th September, 2024 did not alter the date on which the order had been made.
