M/S. Royal Granite, Ganjam vs. State Of Odisha
Held
The Court quashed the order of the Appellate Authority rejecting the petitioner's review application. The Court found that the Appellate Authority failed to consider the petitioner's contentions and did not follow the principles of natural justice.
Facts
The petitioner paid royalty for mining activities and did not pay GST on it, believing it was not turnover. The GST authorities issued a show cause notice alleging suppression of facts and non-payment of GST under Reverse Charge Mechanism. The petitioner paid some GST under protest.
Key Issues
Whether royalty paid for mining is considered business turnover for GST purposes and whether the Appellate Authority followed due process in rejecting the review application.
Sections Cited
Section 74, Section 107, Section 109
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No.30711 of 2023 Along with W.P.(C) Nos.30716 and 30718 of 2023 (In the matter of an application under Articles 226 and 227 of the Constitution of India, 1950)
M/s. Royal Granite, Ganjam (in all these cases) …. Petitioner(s) -versus- The Deputy Commissioner of CT & GST, Ganjam-I, Circle, Ganjam & Ors. (in all these cases) …. Opposite Party(s)
Advocates appeared in this case through Hybrid Arrangement Mode:
For Petitioner(s) : Mr. Subrat Satpathy, Adv.
For Opposite Party(s) : Mr. Sunil Mishra, Standing Counsel for Revenue
CORAM:
DR. JUSTICE S.K. PANIGRAHI
MR. JUSTICE G. SATAPATHY
DATE OF HEARING: -29.11.2023 DATE OF JUDGMENT: -22.12.2023
Dr. S.K. Panigrahi, J.
The Petitioner through these Writ Petitions challenges the order passed by the Opp. Party No.2 on 17.06.2023 in rejecting the application filed on 06.02.2023 wherein the petitioner sought for review of the order and Digitally Signed Signed by: BHABAGRAHI JHANKAR Designation: Assistant Registrar-cum-Senior Secretary Reason: Authenticati
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
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.