M/S.Utkal Projects PVT. LTD. vs. Addl. Commnr.,GST And Central Excise,Bbsr

Facts

The petitioner, M/s. Utkal Projects Pvt. Ltd., filed a writ petition before the High Court of Orissa at Cuttack. The Opposite Parties were the Additional Commissioner, GST & Central Excise, Bhubaneswar Commissionerate, and others. The petitioner challenged a show cause notice dated November 8, 2019. The Court had previously passed an order on February 20, 2023, in a related writ petition (W.P.(C) No.35380 of 2021). Subsequently, an interlocutory application (I.A. No.7030 of 2023) was filed in the present writ petition. The present order addresses this interlocutory application.

Held

The Court, in its order dated June 23, 2023, modified its earlier order of February 20, 2023, passed in the present writ petition (W.P.(C) No.35279 of 2021). This modification was made in view of the order passed on the same date in a related writ petition (W.P.(C) No.35380 of 2021). The Court clarified that the show cause notice dated November 8, 2019, stands quashed. The interlocutory application (I.A. No.7030 of 2023) was disposed of accordingly. The reasoning for quashing the show cause notice is not detailed in this specific order, but it is a consequence of the Court's decision in the related matter.

Key Issues

1. Whether the show cause notice dated November 8, 2019, issued to the petitioner, M/s. Utkal Projects Pvt. Ltd., by the Opposite Parties, specifically the Additional Commissioner, GST & Central Excise, Bhubaneswar Commissionerate, should be quashed. The petitioner sought this relief. The judgment does not explicitly record the arguments made by the revenue or state in opposition to this.