OM CONSTRUCTION Vs. COMMISSIONER OF CT & GST

JUDGEMENT

(1.) It appears that against the order dtd. 19/2/2021 passed by the CT and GST Officer, Bhubaneswar under Sec. 74 of the CGST/SGST Act, 2017, the Petitioner has pending the disposal of his rectification application voluntarily paid a sum of Rs.20,68,196.00 apart from interest of Rs.5,59,154.00.

(2.) The prayer for rectification of the return has been rejected by the CT and GST Officer, Bhubaneswar-1 Circle by an order dtd. 17/12/2022 requiring the Petitioner to pay a further sum of Rs.10,66,619.00 towards tax and Rs.6,83,805.00 towards interest.

(3.) Mr. Rudra Prasad Kar, learned counsel for the Petitioner states that the Petitioner will seek leave to withdraw the present petition with liberty to file a statutory appeal against the impugned order dtd. 19/2/2021 subject to the Court clarifying that the pre-deposit amount at the time of filing the first appeal will be 10% of the balance tax demanded after accounting for the above payment already made by the Petitioner towards tax.