M/S Jsw Steel LTD. vs. Union Of INDIA

WP(C)/33607/2021HC OrissaGSTCNR ODHC01072680202129 November 2021Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE B. P. ROUTRAY5 pages

AI SummaryRemanded

Held

The Court set aside the adjudication orders passed by the authority, finding them to be passed in an extraordinary and hurried manner. The Court directed the petitioner to file a reply to the SCNs and ordered fresh adjudication after providing a hearing to the petitioner.

Facts

The petitioner challenged show cause notices (SCNs) alleging wrongful utilization of Input Tax Credit. While the writ petition was pending, the adjudicating authority passed adjudication orders, which the petitioner argued were passed in haste to pre-empt the court hearing.

Key Issues

Whether the adjudication orders were passed prematurely and in a predetermined manner, thereby undermining the judicial process. Whether the adjudicating authority acted with undue haste to pre-empt the High Court's hearing.

Sections Cited

Sections 16, 20, 122, 132, Rule 54 (1A)(a)

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

Page 1 of 5 IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No.33607 of 2021 M/s. JSW Steel Ltd. …. Petitioner Mr. P. Chidambaram and Mr. Tarun Gulati, Senior Advocates assisted by Mr. Adhiraj Mohanty, Advocate -versus- Union of India and others …. Opposite Parties Mr. Sunil Mishra, Additional Standing Counsel for the CT and GST Department and Mr. P.K. Muduli, AGA CORAM: THE CHIEF JUSTICE JUSTICE B.P. ROUTRAY Order No.

ORDER 29.11.2021

01.

1. This writ petition by M/s. JSW Steel Ltd. was filed on 27th October, 2021 challenging the show cause notices (SCNs) dated 29th September, 2021 issued by the Deputy Commissioner of State Tax Enforcement Unit, Barbil, Odisha (Opposite Party No.4) alleging wrongful utilization of Input Tax Credit (ITC) in contravention of Sections 16, 20, 122, 132 of OGST/CGST Act read with Rule 54 (1A)(a) of the OGST/CGST Rules "intentionally by reason of fraud and willful mistake."

The writ petition was mentioned before this Court for listing and the date for listing wa

The judgment continues below.

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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.