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M/S. Y.B. Constructions PVT.LTD. vs. Union Of INDIA

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WP(C)/11764/2021HC OrissaGSTCNR ODHC01023013202120 April 2023Bench: DR. JUSTICE B.R.SARANGI,MR. JUSTICE MURAHARI SRI RAMAN1 pages

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Cause title — parties, addresses and appearances
IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No.11764 of 2021 M/s. Y.B. Constructions Pvt. Ltd. ….. Petitioner Ms. Kananbala roy Choudhury, Advocate Vs. Union of India & others ….. Opposite Parties Mr. Radheshyam Chimanka, Sr. Standing Counsel for CGST & Central Excise Department) CORAM: DR. JUSTICE B.R. SARANGI MR. JUSTICE M.S.RAMAN

ORDER 20.04.2023 Order No.

07.

This matter is taken up through hybrid mode.

2.

Heard learned counsel for the parties.

3.

It is not in dispute that by virtue of amendment of the Central Goods and Services Tax Act, 2017 by the Finance Act, 2021, the levy of interest in terms of the impugned notice dated 16.02.2021 (Annexure-2) has been rendered unsustainable in law.

4.

In that view of the matter, the impugned notice on demand and recovery dated 16.02.2021 (Annexure-2) is hereby set aside and the matter is remanded to the Superintendent, GST & Central Excise, Bhubaneswar-VII Range (opposite party no.4) for a fresh order in the light of the said amendment.

5.

The writ petition is disposed of in the above terms.

MRS

(DR. B.R. SARANGI)

JUDGE

(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.