Order dated: 16 July 2025 
Parties:  Samita Panda v. The Commissioner of CT & GST & Anr.

Facts  -

• The petitioner faced assessment for FY 2017–18 under Section 73, resulting in a demand of ₹3,97,356, including tax, interest, and penalty. Due to a system error, the Electronic Liability Ledger reflected zero tax, showing only interest and penalty. 
• The petitioner’s application under Section 128A (for waiver of interest and penalty) was rejected on grounds of non-payment of tax, followed by dismissal of a rectification plea under Section 161.

Issue -
 

• Whether rejection of a waiver application under Section 128A and rectification plea was justified when tax demand not reflected in the online ledger due to system error?

Order -

• The division bench of the Hon’ble High court observed that it is conceded by the learned counsel for the Petitioner that tax (CGST & OGST) has been reflected in the summary sheet of the assessment order and does not dispute that the Petitioner is not unaware of such a fact. 
• It is also not disputed that the Petitioner has also approached the authority concerned within the period stipulated under the statue.
• Faced with aforesaid situation, this Court sets aside the order in form GST SPL-07, dated 09.06.2025 and the order dated 10.06.2025 passed under Section 161 of the GST Act  and directs the Petitioner to deposit the amount of tax as raised vide assessment order dated 16.02.2022 within a week hence.