BharatTaxGST

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

WP(C)/24381/2024HC OrissaGSTCNR ODHC01061941202416 December 2024Bench: MR. JUSTICE ARINDAM SINHA,MR. JUSTICE M.S.SAHOO2 pages
AI SummaryPartly Allowed

Held

The Court extended the time for the petitioner to file a reply to the SCN. The authority is to proceed according to law upon receipt of the reply, failing which the SCN will be treated as unreplied.

Facts

The petitioner received a demand-cum-show cause notice (SCN) under Section 74 of the CGST Act, 2017, based on an audit report. The petitioner argued that the matter was for reconciliation and they had since filed GSTR-9C, denying any fraud or wilful misstatement.

Key Issues

Whether the SCN issued under Section 74 was premature given the petitioner's subsequent reconciliation filing, and whether the petitioner should be granted more time to respond.

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.24381 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. A. Kedia, Advocate (Junior 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 notice (SCN) dated 2nd Augu

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.