BharatTaxGST

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

WP(C)/23694/2024HC OrissaGSTCNR ODHC01061964202416 December 2024Bench: MR. JUSTICE ARINDAM SINHA,MR. JUSTICE M.S.SAHOO2 pages
AI SummaryPartly Allowed

Held

The Court directed an enlargement of time for the petitioner to submit a reply to the SCN. The authority is to proceed in accordance with law after receiving the reply, failing which the SCN will be treated as not replied to.

Facts

The petitioner received a demand-cum-show cause notice (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 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 denial of fraud. The issue of allowing the petitioner to file a reply to the SCN.

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.23694 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. 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) date

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.