BharatTaxGST

M/S. K.P. Sugandh Limited, Sambalpur vs. Chief Comnr Of CT And GST, Odisha, Cuttack

WP(C)/31000/2024HC OrissaGSTCNR ODHC01087897202417 December 2024Bench: MR. JUSTICE ARINDAM SINHA,MR. JUSTICE M.S.SAHOO5 pages
AI SummaryAllowed

Held

The Court held that the impugned order was passed on the 8th day from the date of service of the notice, failing to meet the requirement of Section 129(3). The communication of the order was not sufficiently proven to have been made within the stipulated time.

Facts

The petitioner challenged an order imposing a GST demand under Section 129, arguing it was passed beyond the prescribed 7-day period from the notice service. The revenue contended the order was passed within time and communicated via email.

Key Issues

Whether the GST demand order under Section 129 was passed within the statutory 7-day period from the date of service of notice, and if the communication of the order was validly effected.

Sections Cited

Section 129, Section 169, Rule 142

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
Page 1 of 5 IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No.31000 of 2024 M/s. K.P. Sugandh Limited, Sambalpur …. Petitioner -versus- Chief Commissioner of CT and GST, Odisha and others …. Opposite Parties Learned advocates appeared in the case: For petitioner : Mr. R.P. Kar, Senior Advocate Ms. I. Tripathy, Advocate Mr. D. Behera, Advocate Mr. R. Patra, Advocate Mr. A.N. Ray, Advocate For opposite parties : Mr. Sunil Mishra, Advocate (Standing Counsel) CORAM: THE HON’BLE MR. JUSTICE ARINDAM SINHA AND THE HON’BLE MR. JUSTICE M.S. SAHOO

J U D G M E N T

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Dates of hearing:12th and 17th December, 2024

Date of judgment : 17th December, 2024 -----------------------------------------------------------------------------------

ARINDAM SINHA, J.

1.

Mr. Kar, learned senior advocate appears on behalf of petitioner and submits, impugned is order dated 27th September,

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.