The High Court of Orissa, in a case, restored the pending proceedings demanded of the Goods and Service Tax (GST) on suppression and wilful misstatement.
Mr. Harichandan, advocate appears on behalf of Iliyas Granites, the applicant, and submitted under challenge is, inter alia, an order dated 1 November 2024 passed u/s 74 of the Central Goods and Services Act, 2017. His client paid royalties to the Government.
The allegation was made of suppression and wilful misstatement to demand tax on the royalty. The issue is before the Supreme Court and is listed to be heard.
On behalf of revenue Mr Satapathy, advocate, Senior Standing Counsel appears and asks here for the goods and services tax not filed on the suppression and wilful statements. The problem was concerned with the service tax before the Apex court.
On the incurred query it was furnished that the applicant’s reliance on the due proceedings in the Apex court cited concerning the show cause notice (SCN) was not acknowledged.
The impugned order has been set aside by the division bench of Justice Arindam Sinha, Acting Chief Justice, and Justice M.S. Sahoo, restoring the proceedings. The applicant communicates the certified copy of this order to counterparty no. I by 10 February 2025 and get the hearing date.
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The authority will on hearing the petitioner, pass a fresh order. Petitioner will not pursue extreme adjournments. In the event the communication is not made impugned order will stand automatically restored.
| Case Title | M/s. Iliyas Granites vs. Superintendent GST and CE |
| Citation | W.P.(C) No.693 of 2025 |
| Date | 31.01.2025 |
| For the Petitioner | Mr. P.K. Harichandan, and Mr. P. Harichandan |
| For the Respondent | Mr. T.K. Satapathy |
| Orissa High Court | Read Order |
