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

WP(C)/21711/2024HC OrissaGSTCNR ODHC01060793202412 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 authority is to proceed according to law upon receiving the reply, failing which the SCN will be treated as unreplied.

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 that 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 an opportunity to reply.

Sections Cited

Section 74

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Cause title — parties, addresses and appearances

Page 1 of 2 IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No.21711 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

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.