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M/S. Aditya Craft And Papers Private Limited vs. Central Board Of Indirect Taxes And Customs (CBIC), Deptt. Of Revenue, Ministry Of Finance

WP(C)/21736/2024HC OrissaGSTCNR ODHC01061497202412 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 revenue authority will proceed according to law upon receiving the reply, otherwise, 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 that no fraud or wilful misstatement occurred, and has since filed GSTR-9C. The petitioner had not filed a reply to the SCN.

Key Issues

Whether the SCN issued under Section 74 was premature without allowing for reconciliation, and if the petitioner should be granted an opportunity to 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.21736 of 2024 M/s. Aditya Craft and Papers Private Limited …. Petitioner Represented By Adv. – Mr. C. 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. A. Kedia, Jr. Standing Counsel CORAM: THE HON'BLE MR. JUSTICE ARINDAM SINHA AND THE HON'BLE MR. JUSTICE M.S. SAHOO Order No. 01.
12.12.

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, said to be issued under section 74 in Central Goods and Services Tax Act, 2017. Information obtained for purp

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.