2025 (7) TMI 1251

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....n 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 issuing a WRIT in the nature of Certiorari quashing the imp....

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....n 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 as empowered under Section 128A of the CGST Act. Such petition got rejected v....

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....-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 satisfied, the rejection of application in Form GST SPL-02 by order in Form GST SPL-07....