M/S.Dibyanee Agency., Keonjhar. vs. Chief Commissioner Of CT And GST, Odisha, Cuttack

Held

The Court did not decide the merits of the case. After some arguments, the learned counsel for the petitioner sought permission to withdraw the writ petition. The petitioner was granted liberty to approach the appropriate Tribunal to raise all issues and contentions. The Court accordingly disposed of the writ petition as withdrawn, with the liberty granted to the petitioner. No specific findings were made on the validity of the show cause notice, consequential order, order in appeal, or rectification rejection order. The Court did not address the prayer for a direction to prevent coercive action on merits.

Facts

The petitioner, M/s. Dibyanee Agency, filed a writ petition before the Orissa High Court challenging a show cause notice dated 21.02.2022 and a consequential order dated 08.12.2022, both issued by a GST authority. The petitioner also challenged an Order in Appeal dated 16.08.2024 and a rectification rejection order dated 17.09.2024. The petitioner sought to quash these orders and prevent coercive action against them. The matter was listed before a Division Bench of the High Court.

Key Issues

1. Whether the show cause notice dated 21.02.2022 and the consequential order dated 08.12.2022 are liable to be set aside or quashed? (Question of law/mixed fact and law) 2. Whether the Order in Appeal dated 16.08.2024 and the rectification rejection order dated 17.09.2024 are liable to be set aside or quashed? (Question of law/mixed fact and law) The petitioner argued for the quashing of the impugned notices and orders and sought a direction to prevent coercive action. The revenue (Opposite Parties) was called upon to show cause. The judgment does not record specific arguments made by the revenue.