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ANJANEYA AGENCIES vs. ASSISTANT COMMISSIONER OF STATE TAX & OTHERS
(Orissa High Court)

Hon'ble Judges:

ARINDAM SINHA
SAHOO
Pet. Counsel
A. K. Roy
Res. Counsel
S. Mishra

Petitioner / Applicant

ANJANEYA AGENCIES
Respondent ASSISTANT COMMISSIONER OF STATE TAX & OTHERS
Court Orissa High Court
State

Odisha

Date Oct 23, 2024
Order No.

WP ( C ) No. 18455 of 2024

Citation

2024(10) TAXREPLY 11792
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ORDER

ORDER 1. Mr. Roy, learned advocate appears on behalf of petitioner and files additional affidavit dated 23rd October, 2024 pursuant to leave granted on order dated 7th October, 2024. He submits, the return was not filed due to unavoidable circumstances. His client be relegated to appeal. Revenue can have no objection because it was their submission that efficacious, alternative statutory remedy of appeal is available to his client. 2. Mr. Mishra, learned advocate, Standing Counsel appears on behalf of revenue. 3. We reproduce below paragraphs-1 to 3 from order dated 7th October, 2024. “1. Mr. Roy, learned advocate appears on behalf of petitioner and submits, under challenge is demand dated 26th April, 2024 alleging determined amount of late fee at ₹2,13,200/-. This was on rejection of his client’s plea to waive the late fee upon depositing ₹10,000/-. 2. He draws attention to notification dated 31st March, 2023 and submits, waiver was provided by t....

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