M/S Rameswar Agro Industries PVT. LTD. vs. The Chief Commnr. Of GST And Central Excise
Facts
The petitioner, M/s. Rameswar Agro Industries Pvt. Ltd., filed a writ petition before the High Court of Orissa at Cuttack. The petitioner had received a show cause notice (SCN) dated 23rd April, 2021, from the Assistant Commissioner, Central Excise (GST & CE), Bhubaneswar-II Division. The petitioner submitted a reply to this SCN on 18th May, 2021. The writ petition sought directions regarding the disposal of this SCN.
Held
The Court directed the Assistant Commissioner, Central Excise (GST & CE), Bhubaneswar-II Division, to dispose of the show cause notice dated 23rd April, 2021, issued to M/s. Rameswar Agro Industries Pvt. Ltd. This disposal is to be done after providing the petitioner an opportunity of hearing and must result in a reasoned order. The order is to be passed not later than 6th September, 2021, and communicated to the petitioner by 13th September, 2021. The Court also stated that if the petitioner is aggrieved by the order passed, they shall seek appropriate remedies in accordance with law. No specific amount in dispute was mentioned, and no specific GST provisions were discussed in detail, other than the context of the SCN.
Key Issues
1. Whether the Assistant Commissioner, Central Excise (GST & CE), Bhubaneswar-II Division, should be directed to dispose of the show cause notice dated 23rd April, 2021, issued to the petitioner, M/s. Rameswar Agro Industries Pvt. Ltd. Petitioner's Contention: The petitioner argued that a reply to the SCN had been filed on 18th May, 2021, and sought a direction for the proper authority to pass a reasoned order. Revenue's Contention: The judgment does not record any specific arguments from the revenue or opposite parties regarding the disposal of the SCN. The court proceeded to issue directions based on the petitioner's submission and the existing procedural context.
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Cause title — parties, addresses and appearances
ORDER 14.07.2021
1. This matter is taken up by video conferencing mode.
Learned counsel for the Petitioner states that the impugned show cause notice (SCN) dated 23rd April, 2021 has been replied to on 18th May, 2021. 3. Accordingly a direction is issued to the Assistant Commissioner, Central Excise (GST & CE), Bhubaneswar-II Division to dispose of the said SCN after giving opportunity of hearing to the Petitioner and pass a reasoned order not later than 6th September, 2021. The order be communicated to the petitioner not later than 13th September, 2021. If the Petitioner is aggrieved by the said order, it shall seek appropriate remedies in accord
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