M/S. Arkitechno Consultants (INDIA) PVT. LTD., Bbsr vs. Union Of INDIA
Held
The High Court found that the adjudication order did not sufficiently explain why the petitioner's contentions were rejected. Therefore, the order was set aside to allow the petitioner another opportunity to present their case.
Facts
The petitioner received a notice in form GST DRC-01 and submitted a reply, but felt their contentions were rejected without proper consideration during the adjudication process. This led to an inability to file returns.
Key Issues
Whether the adjudication order was passed without effectively hearing the petitioner's contentions and if the order provided adequate reasoning for rejecting the petitioner's reply.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF ORISSA AT CUTTACK
W.P.(C) No.31390 of 2024
M/s. Arkitechno Consultants (India) Pvt. Ltd., BBSR …. Petitioner
Represented By Adv. – Mr. R.P. Kar, Senior Advocate Mr. Asit Kumar Dash, Advocate
-versus-
Union of India and others …. Opposite Parties
Represented By Adv. –
Mr. Sunil Mishr, Standing Counsel Mr. Avinash Kedia, Jr. Standing Counsel
The judgment continues below.
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