BharatTaxGST

M/S Aditya Craft And Papers Private Limited. vs. Central Board Of Indirect Taxes And Customs.

WP(C)/22435/2024HC OrissaGSTCNR ODHC01062067202416 December 2024Bench: MR. JUSTICE ARINDAM SINHA,MR. JUSTICE M.S.SAHOO2 pages
AI SummaryPartly Allowed

Held

The Court directed an extension of time for the petitioner to file a reply to the SCN. The authority will proceed according to law if a reply is submitted; otherwise, the SCN will be treated as unreplied.

Facts

The petitioner received demand-cum-show cause notices (SCN) issued under Section 74 of the CGST Act, 2017, based on an audit report. The petitioner argued that the matter was for reconciliation and that no fraud, wilful misstatement, or suppression of facts occurred.

Key Issues

Whether the SCN issued under Section 74 was premature or unjustified, and whether the petitioner should be granted more time to reply.

Sections Cited

Section 74

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
Page 1 of 2 IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No.22435 of 2024 M/s. Aditya Craft and Paper Private Limited , Cuttack …. Petitioner Represented By Adv. – Mr. Chitrasen Parida, Advocate -versus- Central Board of Indirect Taxes and Customs (CBIC), Department of Revenue, Ministry of Finance, New Delhi and others …. Opposite Parties Represented By Adv. – Mr. S.K. Roy Choudhury, Advocate (Senior Standing Counsel) CORAM: THE HON'BLE MR. JUSTICE ARINDAM SINHA AND THE HON'BLE MR. JUSTICE M.S. SAHOO
16.12.

2024

1.

Mr. Parida, learned advocate appears on behalf of petitioner and submits, impugned is demand-cum-show cause notices (SCN) date

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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.