BharatTaxGST

M/S.Bharat Motors LTD vs. The Union Of INDIA

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WP(C)/9421/2020HC OrissaGSTCNR ODHC01020215202022 February 2023Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE MURAHARI SRI RAMAN2 pages

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Cause title — parties, addresses and appearances
Page 1 of 2 IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No.9421 of 2020 M/s. Bharat Motors Ltd., Bhubaneswar …. Petitioner Mr. B. P. Mohanty, Advocate -versus- Union of India and others …. Opposite Parties Mr. Sunil Mishra, Additional Standing Counsel for Opposite Parties 4 and 5 and Mr. A. Kedia, Junior Standing Counsel for CGST, CX & Customs-Opposite Party No.3 CORAM: THE CHIEF JUSTICE JUSTICE M. S. RAMAN Order No.

ORDER 22.02.2023

02.

1. Mr. Sunil Mishra, learned Additional Standing Counsel and Mr. A. Kedia, learned Junior Standing Counsel accepts notice on behalf of the respective Opposite Parties. Learned counsel for the Petitioner shall serve extra copies of the writ petition on them in course of the day.

2.

It is not in dispute that by virtue of amendment to the Central Goods and Services Tax Act, 2017 by the Finance Act, 2021, the levy of interest in terms of the impugned order dated 13th February, 2020 (Annexure-3) has been rendered unsustainable in law.

3.

In that view of the matter, the impugned notice on demand and recovery dated 13th February, 2020 (Annexure-3) is hereby set

aside and the matter is remanded to the Joint Commissioner of CT & GST, CT & GST Circle, Bhubaneswar (Opposite Party No.5) for a fresh order in the light of the said amendment.

4.

The writ petition is disposed of in the above terms.

5.

An urgent certified copy of this order be issued as per rules.

(Dr. S. Muralidhar) Chief Justice

( M. S. Raman ) Judge M. Panda

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.