2024 (12) TMI 1653 - HC - GST

Authority must consider petitioner's November 11, 2024 reply despite delay and stay recovery until decision communicated

The HC directed the authority to consider the petitioner's reply dated 11 Nov 2024 (received 13 Nov 2024) despite its alleged delay, and ordered the ... Recovery of arrears towards interest - prayer of client is for direction upon the authority to consider the reply - HELD THAT:- It is already noticed, petitioner’s contention is the reply was filed out of time and it be considered. Since recovery proceeding has not yet been initiated, the opposite party No. 2 is directed to consider petitioner’s reply dated 11th November, 2024, received on 13th November, 2024. Order be made informing petitioner on his contentions in the reply. Till before such order is communicated to petitioner, there should not be recovery proceeding initiated. Petition disposed off. Orissa High Court: notice dated 25 June 2024 issued for recovery of arrears amounting to Rs. 64,56,777/- towards interest; reply was to be filed by 9 July 2024. Petitioner's reply dated 11 November 2024 (received 13 November 2024) was filed out of time and petitioner sought a direction to have it considered. Revenue contended that personal appearance on 9 July 2024 was the occasion when the reply would have been accepted; recovery proceedings have not yet been initiated. Court directed opposite party No.2 to consider the petitioner's reply dated 11 November 2024 (received 13 November 2024) and to 'Order be made informing petitioner on his contentions in the reply.' The Court further ordered that, 'Till before such order is communicated to petitioner, there should not be recovery proceeding initiated.' Writ petition disposed of.