2025 (7) TMI 1251

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....cation under Section 128A and a petition under Section 161 of the Odisha Goods and Services Tax Act, 2017/the Central Goods and Services Tax Act, 2017 are rejected, the Petitioner has approached this Court way of filing this writ petition invoking provisions under Articles 226 & 227 of the Constitution of India with the following prayer(s): "In the facts and under the circumstances stated above, the Hon'ble Court would graciously be pleased to allow this WRIT Application and issue; 1) Rule NISI calling upon the opp. Parties to show cause as to why the impugned order under Annexure-4 & 5 shall not be set aside/quashed; 2) And if the O.P. fail to show cause or show insufficient cause make the said Rule absolute by i....

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.... Jajpur Circle-Assessing Authority upon issuing notice in Form GST SPL-03 on 01.05.2025 clarifying error being crept in during entry in the system the amount of tax has been reflected as "0". Since the petitioner has not deposited the amount of tax, which is basic requirement for availing benefit of waiver of interest and penalty as envisaged under Section 128A, order in Form GST SPL-07, dated 09.06.2025 has been issued rejecting the application in Form GST SPL-01. 6. The Petitioner filed a petition under Section 161 of the GST Act for rectification of said order claiming that since no liability to pay "tax" is reflected in the webportal, the Assessing Authority was required to consider the application for waiver of interest and penalty ....

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....sed by way of reasoned order dated 16.02.2022 pertaining to the Financial Year 2017-18. Therefore, instead of finding fault with the system updates, the petitioner should have complied with the statutory requirement in order to avail benefit under Section 128A as per the demand raised in the assessment order. 8.1. Having taken to assessment order passed under Section 73 vide Annexure-1, he submitted that the Assessing Authority very lucidly depicted the component of tax (Rs.2,30,358/-), interest (Rs.1,43,962/-) and penalty (Rs.23,036/-) in total Rs.3,97,356/-. Therefore, precondition of discharge of liability towards tax in order to avail the benefit of the waiver of interest and penalty raised under Section 73 of the GST Act being not s....

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....nder Section 128A. 11. Learned Additional Standing Counsel appearing for the Opposite Parties would submit that in the event the Petitioner deposits such amount of tax within a period stipulated, the authority concerned may consider the application under Section 128A of the GST Act for waiver of interest and penalty. 12. 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 rejecting petition for rectification and directs the Petitioner to deposit the amount of tax as raised vide assessment order dated 16.02.2022 within a week hence. In the event of such deposit being made within the stipulated time, the Additional CT ....