Case Law Details
Sri Muna Pani Vs State of Odisha (Orissa High Court)
The Hon’ble Orissa High Court, (“the High Court”) in Sri Muna Pani v. State of Odisha (W.P.(C) No. 20996 of 2022) held that entertaining Writ Petition at the stage of notice would interrupt adjudication process and frustrate tax administration. Assessee has ample opportunity to agitate issues before assessing officer. Moreover, the Goods and Services Tax (“GST”) law provides sufficient safeguards to the assessee in case assessee is not satisfied with adjudication he has opportunity to file an appeal to higher authority under GST law.
Facts:
Sri Muna Pani (“the Petitioner”) is engaged in the in execution of works contract. The CT&GST Officer of Angul Circle (“the Respondent”) issued a Show Cause Notice (“SCN”) under Section 73 of the Central Goods and Services Tax Act, 2017 (“the CGST Act”) on August 06, 2022 for determination of tax liability pertaining to the period July 2017 to May 2018 on the basis of discrepancy observed between the figures furnished by the Petitioner in the returns furnished in form GSTR-3B under Rule 61 of the Central Goods and Services Tax Rules, 2017 (“the CGST Rules”) and the data made available in the web portal.
The Petitioner filed the writ petition stating that the issued demand cum SCN is illegal, unconstitutional and violates the fundamental rights of the petitioner, thereby such SCN should be quashed.
Please become a Premium member. If you are already a Premium member, login here to access the full content.
Author Bio
