BharatTaxGST

M/S. Aditya Craft And Paper Private Limited. vs. Central Board Of Indirect Taxes And Customs (CBIC)

WP(C)/22709/2024HC OrissaGSTCNR ODHC01061547202416 December 2024Bench: MR. JUSTICE ARINDAM SINHA,MR. JUSTICE M.S.SAHOO2 pages
AI SummaryPartly Allowed

Held

The Court granted an extension of time for the petitioner to file a reply to the SCN. The authority is to proceed according to law after receiving 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 have since filed GSTR-9C, denying any fraud or wilful misstatement.

Key Issues

Whether the SCN issued under Section 74 was premature given that the petitioner had filed a reconciliation statement, and whether the petitioner should be granted an extension 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.22709 of 2024 M/s. Aditya Craft and Paper Private Limited …. Petitioner Represented By Adv. – Mr. Chitrasen Parida, Advocate -versus- Central Board of Indirect Taxes and Customs (CBIC), Department of Revenue, Ministry of Finance and others …. Opposite Parties Represented By Adv. – Mr. Umesh Chandra Sahoo, 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 19th July, 2024, s

The judgment continues below.

Read the full judgment

A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

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.