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of <h1>Tax Dispute Resolved: Excess GST Payment Claim Reinstated After Appellate Authority's Procedural Errors Invalidate Original Rejection</h1> <h3>M/s. Trilok Industries Versus Chief Commissioner of CT & GST Cuttack & Ors</h3> HC of Orissa quashed the rejection order of a writ petition concerning GST payments. The court determined that the appellate authority failed to consider ... Seeking to quash the rejection order - seeking to restore an appeal related to GST payments - HELD THAT:- It is brought to the notice of this Court that as against the total demand of Rs.42,822/- under Annexure-2 if CGST & SGST @ 10% each is calculated, it comes out Rs.4282/- each, i.e., in total Rs.8564/-. But the petitioner has already paid the tax amounting to Rs.12,244/-, which is in excess to the demand amount. Therefore, the appellate authority, while passing the order impugned under Annexure-3, has not taken into consideration of the said fact. There by, the appellate authority without application of mind and without assigning any reason has passed the impugned order. Accordingly, the order dated 25.04.2022 passed by the Joint Commissioner of CT & GST rejecting the appeal filed by the petitioner is liable to be quashed and is hereby quashed. This Court remits the matter to the very same authority to hear afresh and pass appropriate order by affording opportunity of hearing to the petitioner. The writ petition stands disposed of. The High Court of Orissa quashed the rejection order of a writ petition seeking to restore an appeal related to GST payments. The court found that the appellate authority did not consider the petitioner's excess tax payment and ordered a fresh hearing. The writ petition was disposed of accordingly.
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