Orissa Industrial Infrastructure Development Corporation Vs Additional Commissioner of GST and CE (Orissa High Court)
In the case Orissa Industrial Infrastructure Development Corporation Vs. Additional Commissioner of GST and CE, the Orissa High Court addressed the challenge against a Show Cause Notice (SCN) issued by the Centre under Section 74 of the Central Goods and Services Tax (CGST) Act, 2017. The petitioner, represented by Mr. Harichandan, argued that the SCN, dated 26th July 2024, was improper for two primary reasons. First, it was argued that the consolidation of matters, which had already been addressed in a prior judgment by a learned single judge in the High Court of Karnataka in the Veremax Technologie Services Ltd. case, was not permissible. Secondly, the petitioner pointed out that the central revenue authorities were seeking to take action on a matter that had already been handled by the state revenue authorities, which, according to Section 6(2)(b) of the CGST Act, was barred.
The court, after hearing the arguments, decided to stay the SCN issued by the Centre until the next hearing date. The court’s decision was based on the assertion that the central authorities’ actions were not in line with the legal provisions, particularly when the state authorities had already taken action on the same issue. The case was adjourned for further consideration, and the impugned SCN remains stayed until the hearing scheduled for 16th January 2025.
