M/S. Maa Sarala Steel, Jagatsinghpur vs. State Tax Officer, CT And GST Enforcement Range, Cuttack

1. In this writ petition, the petitioner-company has challenged the demand notice in Form DRC-07 without uploading/serving detailed reasoned order under Section 130 of the Odisha Goods and Services Tax Act, 2017/the Central Goods and Services Tax Act, 2017 for the period from April, 2023 to March, 2024. 2. It is contended by Mr. Jagabandhu Sahoo, learned Senior Advocate that the Form GST DRC-07 vide Annexure-3 which is uploaded in the portal though indicates “copy of detailed notice is enclosed as separate attachment”, the same is not accompanied factually. Therefore, such inchoate demand notice is untenable in the eye of law.

In course of hearing, Mr. Sunil Mishra, learned Standing Counsel for CT and GST Organisation, on instruction from the authority concerned, conceded that in fact the detailed reasoned order, which ought to have been accompanied the GST DRC-07, due to inadvertence could not be uploaded/served on the petitioner. However, he handed over a copy of the reasoned order dated 6th May, 2025 pertaining to GST DRC-07 to Ms. Kajal Sahoo, learned Advocate in Court today and submitted that since the petitioner has alternative remedy available under the statute from date, this writ petition does not deserve to be entertained.

In view of such conceded position, since alternative remedy is available under the statute, and the detailed reasoned order dated 6th May, 2025 has been served on the counsel in Court today, the petitioner, if so advised, may approach the appellate authority under the statute in accordance with law.

With the aforesaid observation and direction, the Writ Petition along with the pending Interlocutory Application, if any, stand disposed of.

For abandon precaution, it is hereby made clear that disposal of the instant writ petition without interfering with the order shall not have any negative persuasive effect at the time of deciding the appeal by the appellate authority on merit.