M/S Aruni Stone Crusher,Dhenkanal vs. Superintendent Central GST And Central Excise,Jajpur Division

By way of filing this writ petition, the petitioner being aggrieved by intimations dated 02.09.2025 and 19.09.2025 issued by the Superintendent, Central GST and Central Excise Jajpur Division, Jajpur Road instructing to appear before the Assistant Commissioner, Jajpur Division on the date specified therein through virtual mode affording personal hearing in connection Demand-cum-Show Cause Notice.

Mr. Jagabandhu Sahoo, learned Senior Counsel along with Ms. Kajal Sahoo, learned counsel for the petitioner submitted that a notice dated 21.05.2025 was served with a request to pay GST under Section 74 of the Central Goods and Services Tax Act, 2017/the Odisha Goods and Services Tax Act, 2017 (Collectively, “GST Act”) on royalty relating to permissible limit and extraction of mineral beyond the permissible quantity pertaining to tax periods

Sri Bismay Anand Prusty, learned Senior Standing Counsel submitted that the document enclosed does not reveal that the petitioner has responded to the notice dated 21.05.2025 (Annexure- 1). On receiving Demand-cum-Show Cause Notice dated 26.06.2025, it appears that the petitioner has filed application for rectification of said Notice. Since the authority concerned has issued intimation for personal hearing in connection with the Demand-cum-Show Cause Notice, no fault can be attributed to the authority as in course of proceeding with the matter, all the contentions raised in the application for rectification can be considered by the authority.

Heard learned counsel for the parties.

Perused the record. It is apparent from record vide Annexure-3 that Office of the Assistant Commissioner, CGST and Central Excise, Jajpur Division, Jajpur Road received the application for rectification of Demand-cum-Show Cause Notice dated 26.06.2025 and the intimations for personal hearing do not reveal that the authority concerned would consider the said application along with Demand-cum-Show Cause Notice.

In such view of the matter, it is considered prudent to direct the Assistant Commissioner, GST & Central Excise, Jajpur Division to consider whether application for rectification of Demand-cum-Show Cause Notice, as stated to have been filed by the petitioner, is maintainable in terms of Section 161 of the GST Act and in the event, such a petition is found to be entertained in terms of language employed in Section 161, the grievance of the petitioner as mentioned in the said application would be considered on its own merits.

Considering submissions, it is directed that the Assistant Commissioner GST & Central Excise, Jajpur Division shall do well to consider the application for rectification within a period of two weeks from the date of receipt of certified copy/down loaded copy of this order to be submitted by the petitioner.

It is made clear that if occasion so arises after consideration of said application for rectification, said authority may proceed further in connection with Demand-cum-Show Cause Notice dated 26.06.2025. 9. Without expressing any opinion on the merits of the matter, the writ petition is disposed of with the aforesaid observations and directions. Pending Interlocutory Application(s), if any, shall stand disposed of.