GST
TRT-2025-
Orissa High Court
Date:-01-08-22
In:-
Issue Favourable to Tax Payer ?:- 0
Order Date – 01 August 2022
Facts –
- The Petitioner, Krishna Marndi, challenged the order dated 15 July, 2021 passed on the application for rectification being made under Section 116 of the OGST Act, contending that the Appellate Authority has not taken into consideration the figure of taxable turnover and thereby erroneously computed the tax liability.
- The respondent contended that since the Petitioner filed returns disclosing NIL figures, the revenue authorities have ascertained the figures from date available in WAMIS and appropriately determined the tax liability.
Issue –
- Whether the order passed by appellant authorities u/s 116 of the act is justifiable?
Order –
- The Court considered the fact that as yet to challenge the first appeal order, the Tribunal contemplated under Section 109 of the OGST Act, 2017 has not been constituted, it is directed that subject to the Petitioner depositing 20% of the tax amount as determined by the Appellate Authority vide order dated 12th May, 2021, no coercive action shall be taken against the Petitioner till the next date.
- It was, further, directed that there shall be stay of further proceeding pursuant to the notice dated 13th September, 2021 issued under Section 73 of the OGST Act, 2017 till the next date.
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