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High CourtsDivision Bench(2021) 11 OHC CK 0087

M/s. Birla Tyres, Balasore vs Union Of India And Others

Orissa High Court · Decided on 15 November 2021

HON’BLE JUDGES
Dr. S. Muralidhar, CJ · A.K. Mohapatra, J
RESULT
Disposed Of
CASE NUMBER
Writ Petition (Civil) No. 34969 Of 2021

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Judgment

8 paragraphs · 337 words
1.

The challenge in the present writ petition is to a demand-cum-show cause notice (SCN) dated 25th June, 2021 issued by the office of the Principal Commissioner, Goods and Service Tax, Central Excise and Customs, Bhubaneswar calling upon the Petitioner to explain why wrongly availed/utilized credit amount of Rs.30,45,32,128/- should not be recovered from the Petitioner under Section 73(1) of the Central Goods and Service Tax Act, 2017.

2.

One of the principal grounds on which the challenge is mounted is that the impugned SCN is entirely without jurisdiction. Admittedly, the Petitioner is yet to reply to the SCN. According to Mr. Ray, the impugned SCN itself has been issued overlooking an earlier reply dated 13th July 2020 filed by the present Petitioner with the Superintendent, Balasore-II Range, Chhanpur.

3.

Mr. Ray, learned counsel for the Petitioner also places reliance on a large number of judgments in support of the plea that the impugned SCN dated 25th June, 2021 is without jurisdiction.

4.

Considering the stage at which the Petitioner has approached this Court for relief, the Court is not inclined to interfere. However, in the event that the Petitioner files its reply to the impugned SCN dated 25th  June, 2021 not later than 15th December, 2021 and if the said SCN has not yet been disposed of, then after hearing the Petitioner, the Authority concerned will issue a reasoned order not later than 4th March, 2022 with the copy of the decision being made available to the Petitioner not later than 11th

March, 2022. It will be open to the Petitioner to urge all grounds raised in the present petition before the authority concerned, including the reply dated 13th July, 2020 already filed by the Petitioner earlier, in accordance with law. Further, it will open to the Petitioner to seek appropriate interim reliefs before the authority concerned in accordance with law.

5.

The writ petition is disposed of in the above terms.

6.

An urgent certified copy of this order be issued as per rules.

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