M/S.Simon INDIA LTD.,Haryana vs. CT And GST Officer, Cuttack Ii Circle

Facts

The petitioner, M/s. Simon India Ltd., filed a writ petition before the High Court of Orissa at Cuttack challenging a notice (Annexure-4) related to an audit. The Opposite Parties were the CT & GST Officer, Cuttack II Circle, and another. The tax period for the audit is not explicitly stated. The procedural history involves the petitioner seeking to comply with the notice. The Opposite Parties, through their counsel, presented an office order dated 25th November 2022, issued by the Commissioner of State Tax, Odisha, extending the time to complete the audit until 21st December 2022.

Held

The Court noted that the learned Additional Standing Counsel for the Department had provided a copy of an office order dated 25th November 2022, from the Commissioner of State Tax, Odisha, extending the time to complete the audit until 21st December 2022. In light of this development, the learned Senior Counsel for the Petitioner sought and was granted leave to withdraw the present application for complying with the notice in Annexure-4. The Interlocutory Application (I.A. No.16424 of 2022) was accordingly disposed of as withdrawn. The Court did not decide on the merits of the original notice or the audit itself, as the application was withdrawn.

Key Issues

1. Whether the petitioner can seek to withdraw the present application for complying with the notice in Annexure-4, in light of the extension of time granted for audit completion? (Question of mixed law and fact, concerning procedural compliance and the impact of administrative orders). Petitioner's contention: The petitioner, through their Senior Counsel, sought leave to withdraw the application for complying with the notice in Annexure-4, implicitly acknowledging the changed circumstances due to the extension of audit completion time. Revenue's contention: The Revenue, through the Additional Standing Counsel, handed over a copy of the office order extending the audit completion time, thereby providing the basis for the petitioner's request to withdraw.