BharatTaxGST

Mahendra Kumar Sahoo vs. Central Board Of Indirect Taxes And Customs (CBIC), New Delhi

WP(C)/29649/2024HC OrissaGSTCNR ODHC01083880202419 December 2024Bench: MR. JUSTICE ARINDAM SINHA,MR. JUSTICE M.S.SAHOO4 pages
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Held

The High Court set aside the impugned order, exercising its extraordinary writ jurisdiction. It granted the petitioner one final opportunity to present their case with all documents to the authority.

Facts

The petitioner challenged a GST demand order (DRC-07) and sought an opportunity to present their case. The petitioner claimed a misunderstanding of a notice regarding document submission, while the revenue argued no grounds for interference existed.

Key Issues

Whether the petitioner should be granted a further opportunity to present their case before the GST authority, given the alleged misunderstanding of a notice.

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 W.P.(C) No.29649 of 2024 Mahendra Kumar Sahoo …. Petitioner Represented By Adv. – Mr. R. P. Kar, Sr. Advocate -versus- Central Board of Indirect Taxes and Customs (CBIC), New Delhi and others …. Opp. Parties Represented By Adv. Mr. Sunil Mishra, Advocate (Standing Counsel for State revenue) Mr. Avinash Kedia, Advocate (Junior Standing Counsel for Central revenue) CORAM: THE HON'BLE MR. JUSTICE ARINDAM SINHA AND THE HON'BLE MR. JUSTICE M.S. SAHOO Order No.
19.12.

2024

01.1.

Mr. Kar, learned senior advocate appears on behalf of petitioner and submits, under challenge is demand on form GST DRC-07 dated 27th December, 2023. He points out from the annexure being the order that there is statement therein

The judgment continues below.

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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.