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M/S. Unideal INDIA PVT.LTD vs. The Union Of INDIA

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WP(C)/9423/2020HC OrissaGSTCNR ODHC01020218202022 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.9423 of 2020 M/s. Unideal India Pvt. Ltd., Bhubaneswar …. Petitioner Mr. B. P. Mohanty, Advocate -versus- Union of India and others …. Opposite Parties Mr. A. Kedia, Junior Standing Counsel for CGST, CX & Customs-Opposite Party Nos.3 and 4 CORAM: THE CHIEF JUSTICE JUSTICE M. S. RAMAN Order No.

ORDER 22.02.2023

02.

1. Mr. A. Kedia, learned Junior Standing Counsel accepts notice on behalf of the Opposite Parties 3 and 4. Learned counsel for the Petitioner shall serve extra copies of the writ petition on him 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 19th 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 19th February, 2020 (Annexure-3) is hereby set aside and the matter is remanded to the Superintendent, GST &

Central Excise, Bhubaneswar (Opposite Party No.4) 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.