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Jitendra Nath Khandual vs. Principal Commissioner, CGST, Central Excise And Customs, Bbsr

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WP(C)/4804/2025HC OrissaGSTCNR ODHC01010463202518 June 2025Bench: MR. JUSTICE HARISH TANDON (CJ),MR. JUSTICE MURAHARI SRI RAMAN3 pages

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Cause title — parties, addresses and appearances
Page 1 of 3 IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No.4804 of 2025 Jitendra Nath Khandual …. Petitioner Mr. Ramesh Chandra Jena, Advocate -versus- Principal Commissioner, CGST, Central Excise and Customs, Bhubaneswar & Others …. Opposite Parties Mr. Avinash Kedia, Advocate. Jr. Standing Counsel CORAM: HON’BLE THE CHIEF JUSTICE HON’BLE MR. JUSTICE MURAHARI SRI RAMAN Order No.

ORDER 18.06.2025

02.1.

This matter is taken up through Hybrid Arrangement (Virtual /Physical Mode).

2.

Assailing the order dated 30.01.2025 passed by the Superintendent of GST & Central Excise, Kendrapara Range, the petitioner has filed the writ petition on the ground that the demand raised with respect to Financial Year 2017-18 (July, 20217 to March, 2018) under Section-74 of the Central Goods and Services Tax Act, 2017 (CGST Act in short) has no legs to stand in view of the decision taken by the GST Council in its 31st meeting on 22.12.2018 and subsequent amendment carried out in Section-50 of the CGST Act with retrospective effect by virtue of Section-112 of the Finance Act, 2021. 3. Mr. Ramesh Chandra Jena, learned Advocate for the Petitioner submitted that the basis of adjudication in order-in-

original is on account of levy as contemplated under Section-50 of the CGST Act/OGST Act on account of short paid/not paid GST for the period 2017-18. Placing reliance on order dated 11.07.2022 passed in Utkal Automobile Private Limited Vrs. Union of India & Others, W.P.(C) No.10277 of 2020, he submitted that the present demand raised in order-in-original dated 30.01.2025 passed by the Superintendent of GST & Central Excise, Kendrapara Range cannot be sustained and accordingly, the same is liable to be quashed.

4.

A copy of order dated 11.07.2022 being supplied to learned Junior Standing Counsel, a query is made from the Bench as to whether the present demand is similar to the demand raised in W.P.(C) No.10277 of 2020 (as relied upon by learned counsel for the Petitioner).

5.

Mr. Avinash Kedia, learned Junior Standing Counsel fairly conceded that the impugned demand vide order dated 30.01.2025 (Annexure-1) is untenable in view of the decision rendered in W.P.(C) No. 10277 of 2020 vide order dated 11.07.2022 (referred to supra), which squarely applies to the present facts-situation.

6.

In view of the aforesaid conceded position, this writ petition challenging the order dated 30.01.2025 passed by the Superintendent of GST & Central Excise, Kendrapara Range is bound to be allowed. Accordingly, the order-in-original dated 30.01.2025 vide Annexure-1 stands set aside and the matter is now remitted to the Superintendent of GST & Central Excise, Kendrapara Range for reconsideration of the matter, taking into account the order dated 11.07.2022 passed in W.P.(C) No. 10277 of 2020 (supra). The said authority may pass appropriate order with Amit/ Narayan respect to Financial Year, 2017-18 strictly in accordance with law.

7.

With the aforesaid observation, the writ petition is disposed of.

(Harish Tandon)

Chief Justice

(M.S. Raman)

Judge

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.