Prafulla Kumar Sahoo v. Commissioner of CT & GST Odisha (Orissa High Court)
The Hon’ble Orissa High Court in Prafulla Kumar Sahoo v. Commissioner of CT & GST Odisha, Banijyakar Bhavan & Ors. [W.P.(C) No. 15842 of 2023 & I.A. No. 7254 of 2023 dated May 17, 2023] had stayed the demand of penalty and interest raised by the Revenue Department, during the pendency of writ petition, subject to the condition that the assessee deposits the entire amount of tax demanded within a period of 15 days, since the assessee wanted to avail the remedy under the provisions of law by approaching GST Appellate Tribunal (“GSTAT”).
Facts:
This petition has been filed by Prafulla Kumar Sahoo (“the Petitioner”) challenging the Order dated April 12, 2023 (“the Impugned Order”) passed the by Joint Commissioner of State Tax (Appeal) (“the First Appellate Authority”) demanding the amount of penalty and interest, wherein, the appeal preferred by the Petitioner under Section 107(1) of the Central Goods and Services Tax Act, 2017 (“the CGST Act”) had been rejected.
The Petitioner contended that the Petitioner is not liable to pay the tax and penalty against the Impugned Order as the Petitioner had already deposited 10% of the demanded tax amount before the First Appellate Authority and there is no GSTAT constituted as on date.
Issue:
Whether the demand of interest and penalty is liable to be stayed in absence of the GSTAT?
Held:
The Hon’ble High Court in W.P.(C) No. 15842 of 2023 held as under:
