Orissa HC Instructs Filing of GST Appeal U/S 112 to Challenge Short Tax Payment

The High Court of Orissa in a matter asked the applicant to submit the GST appeal u/s 112 of the Central Goods and Service Tax ( CGST/OGST ) Act, 2017 for the challenge against the demand for short payment of tax.

The petition was been filed by Choudhury Bibhuti Bhusan S against the order seeking the tax against the short payment of GST. Mr. Panigrahi, advocate appeared on behalf of the applicant and furnished that there was a demand made via the state authority for the short payment of GST. The applicant’s appeal was rejected.

Dissatisfied with the part of the appellate order the applicant wished to contest it however, there are no tribunal operations. The applicant requests for adjudication of contesting the appellate order through which he is not satisfied. The application has filed the tax demand.

The counsel said that the relief asked via his client is covered by the order on 16th February 2024 made via the first Division Bench in a batch of writ petitions, lead case of M/s. Maa Tarini Traders.

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In the matter, it was carried that “since order is being passed due to non-constitution of the Tribunal by the respondent-Authorities, the Petitioner would be required to present/file his appeal under Section 112 of the CGST/OGST Act, once the Tribunal is constituted and made functional and the President or the State President may enter office. The appeal would be required to be filed observing the statutory requirements after coming into existence of the Tribunal, for facilitating consideration of the appeal.

(iii) In case the petitioner chooses not to avail the remedy of appeal by filing any appeal under section 112 of the CGST/OGST Act before the Tribunal within the period which may be specified upon the constitution of the Tribunal, the respondent-Authorities would be at liberty to proceed further in the matter, by the law.”

On behalf of the department Mr Das, advocate, Additional Standing Counsel appeared. He does not deny that the writ petition stands covered. The first Division Bench ordered a specific amount to be deposited, allowing the parties to pursue their remedy once the Tribunal is established.

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If the petitioners, or any of them, fail to take action within the designated timeframe after reconstitution, the department will be allowed to take further steps.

A division bench of Justice Arindam Sinha and Justice M.S. Sahoo disposed of the as covered via M/s. Maa Tarini Traders (supra), as subject to be applied in the facts.