M/S Herald Creatives PVT. LTD. vs. The Commissioner Of CT And GST,Odisha

Facts

The Petitioner, M/s Herald Creatives Pvt. Ltd., filed a writ petition before the High Court of Orissa at Cuttack. The Petitioner's representation was disposed of by the Commissioner on instructions from the GST Council. The Petitioner's return had already been assessed, and the assessment order had been communicated. The Petitioner sought appropriate remedies against this assessment order.

Held

The Court did not decide the substantive issues raised in the writ petition. Instead, it permitted the Petitioner to seek appropriate remedies available in accordance with law against the assessment order. The Petitioner was granted liberty to urge all grounds raised in the writ petition, including the ground that the Commissioner could not have disposed of their representation on instructions from the GST Council. The writ petition was disposed of with these directions.

Key Issues

1. Whether the Commissioner of CT and GST, Odisha, could dispose of the Petitioner's representation on instructions from the GST Council? Petitioner's Contention: The Petitioner argued that their representation could not have been disposed of by the Commissioner on instructions from the GST Council. The Petitioner sought liberty to urge all grounds raised in the writ petition in subsequent proceedings against the assessment order. Revenue's Contention: The Revenue submitted that the Petitioner's return had already been assessed and the order communicated. No specific argument was recorded for the Revenue regarding the Commissioner's authority to act on GST Council instructions.