BharatTaxGST

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

WP(C)/22410/2024HC OrissaGSTCNR ODHC01062023202416 December 2024Bench: MR. JUSTICE ARINDAM SINHA,MR. JUSTICE M.S.SAHOO2 pages
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Held

The Court directed an extension of time for the petitioner to file a reply to the SCN. The authority is to proceed according to law after the reply is submitted.

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 issue was a matter for reconciliation and that no fraud or wilful misstatement occurred.

Key Issues

Whether the SCN issued under Section 74 was premature or based on a misunderstanding of reconciliation requirements. The primary issue was the petitioner's opportunity to respond 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.22410 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 notice (SCN) dated

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.