M/S. Krishna Traders, Cuttack vs. Chief Commissioner Of CT And GST, Cuttack

WP(C)/27181/2024HC OrissaGSTCNR ODHC01079452202428 August 2026Bench: MR. JUSTICE MANASH RANJAN PATHAK,MR. JUSTICE MURAHARI SRI RAMAN4 pages

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Held

The Court granted the petitioner's request to withdraw the writ petition to avail the remedy under Section 107 of the GST Act before the appropriate authority. The petitioner was granted liberty to file an appeal within four weeks, make the statutory deposit, and raise all contentions.

Facts

The petitioner challenged a show-cause notice and consequential order under Section 74 of the CGST Act, arguing it violated Section 6(2)(b) as prior proceedings were initiated by the Central Revenue. The Court initially stayed the order.

Key Issues

Whether the State Tax Officer could initiate proceedings under Section 74 when prior proceedings were initiated by Central Revenue, and whether the petitioner should be allowed to withdraw the writ to pursue an alternative remedy.

Sections Cited

Section 74, Section 6(2)(b), Section 107, Section 107(6), Section 107(7)

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

Page 1 of 4 IN THE HIGH COURT OF ORISSA AT CUTTACK WP(C) No. 27181 of 2024 [CNR No. ODHC010794522024] M/s. Krishna Traders, Cuttack … Petitioner Mr. Rudra Prasad Kar, Senior Advocate along with Ms. Itishree Tripathy, Advocate -Versus- Chief Commissioner of CT & GST, Cuttack & Others … Opposite Parties Mr. Sujan Kumar Roy Choudhury, Senior Standing Counsel (CGST) Mr. Sunil Mishra, Standing Counsel (CT & GST Organisation) CORAM: THE HON’BLE MR. JUSTICE MANASH RANJAN PATHAK AND THE HON’BLE MR. JUSTICE MURAHARI SRI RAMAN Order No.

ORDER 28.08.2026

02.1.

Challenge is laid to show-cause notice dated 31st January, 2024 and the consequential order dated 23rd October, 2024, under Section 74 of the Central Goods and Services Tax Act, 2017/the Odisha Goods and Services Tax Act, 2017 (collectively, ‘the CGST Act’ in short) passed by State Tax Officer, CT & GST Officer, CT & GST Circle, Cuttack-II, Cuttack for the tax period(s) from April, 2018 to March, 2019, as the same is contrary to provisions contained in Section 6(2)(b) of the said Act.

This Court, appreciatin

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Reproduced from the public record of the Orissa High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.