https://www.taxtmi.com/caselaws?id=775123 The Calcutta HC disposed of a petition by remanding the matter to the proper officer. The petitioner had made voluntary payment under Section 73(5) after being involved in fictitious transactions for ITC availment. Despite voluntary payment, the proper officer treated it as compliance with a show cause notice without seeking explanation from the petitioner. The petitioner's appeal was dismissed for delay, filed on 6th January 2024 after the prescribed period expired. The entire outstanding demand was recovered in April-May 2023 before the appeal period ended. Since the appellate tribunal was not yet constituted, the petitioner approached the HC directly. Considering the peculiar circumstances and that full tax recovery had occurred, the court remanded the case to allow the petitioner opportunity to explain the voluntary payment circumstances under Section 73(5). en-us Mon, 14 Jul 2025 00:00:00 +0530 Sat, 19 Jul 2025 08:25:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775123 The Calcutta HC disposed of a petition by remanding the matter to the proper officer. The petitioner had made voluntary payment under Section 73(5) after being involved in fictitious transactions for ITC availment. Despite voluntary payment, the proper officer treated it as compliance with a show cause notice without seeking explanation from the petitioner. The petitioner's appeal was dismissed for delay, filed on 6th January 2024 after the prescribed period expired. The entire outstanding demand was recovered in April-May 2023 before the appeal period ended. Since the appellate tribunal was not yet constituted, the petitioner approached the HC directly. Considering the peculiar circumstances and that full tax recovery had occurred, the court remanded the case to allow the petitioner opportunity to explain the voluntary payment circumstances under Section 73(5). Case-Laws GST Mon, 14 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775123