Jindal Steel Limited Vs Commissioner (Orissa High Court)
Orissa High Court held that mere uploading of demand-cum-show cause notice in Form GST DRC-01 on GST portal under ‘Additional Notices/Orders’ resulted into non-participation. Hence, the ex-parte order passed thereon is quashed and case is remanded back.
Facts- The petitioner, engaged in manufacture of semi-finished products of iron, non-alloy steel, flat rolled products of iron, non-alloy steel, other alloy steel in ingots or other forms, filed returns in Form GSTR-9 and Form GSTR-9C for the tax periods from 1st April, 2020 to 31st March, 2021. The total turnover as reflected in the E-Way Bill portal was of Rs.1,67,10,02,07,853/- against which the tax liability including that of Cess was of Rs.15,86,89,71,973/-. Out of this, the total turnover attributable to outward taxable supplies was Rs.1,40,00,78,32,469/-, and its corresponding tax liability including of Cess was Rs.15,84,20,53,601/-. Thus, the remaining balance of the outward turnover which is otherwise not taxable was of Rs.27,09,23,75,384/- and the notional tax value thereof was Rs.2,69,18,372/-.
The State Tax Officer, Commercial Tax & Goods and Service Tax Circle, Angul under an impression that there was discrepancy in the returns filed by the petitioner vis-à-vis the outward liability data reflected in E-Way Bill portal, issued Form GST ASMT-10 dated 13th November, 2023 as prescribed u/r. 99 of the Central Goods and Services Tax Rules, 2017/the Odisha Goods and Services Tax Rules, 2017.
