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IN THE HIGH COURT OF ORISSA AT CUTTACK
HARISH TANDON, MURAHARI SRI RAMAN
Jindal Steel Limited, (Formerly known as ‘Jindal Steel and Power Limited’), Represented by its Authorized Signatory, Mr Salim Akhtar – Appellant
Versus
Commissioner, Commercial Taxes and Goods and Service Tax Odisha – Respondent
| Table of Content |
|---|
| 1. petitioner's turnover and tax liability details (Para 1) |
| 2. discrepancies in tax returns and notices issued (Para 2 , 3) |
| 3. violation of natural justice concerning notice service (Para 4 , 5) |
| 4. importance of reasoned decisions and natural justice (Para 6) |
| 5. court orders for proper rectification and hearing (Para 7) |
| 6. disposal of the writ petition (Para 8 , 9) |
ORDER :
2. Sri Rudra Prasad Kar, learned Senior Advocate appearing along with Sri Satya Smruti Mohanty, learned Advocate submitted that the State Tax Officer, Commercial Tax & Goods and Service Tax Circle, Angul (“Proper Officer”, for short) 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 under Rule 99 of the CENTRAL GOODS AND SERVICES TAX RULES , 2017/the Odisha Goods and Services Tax Rules, 2017 (for short, “GST Rules”).
2.2. It is submitted that the petitioner could not participate in the proceeding under Section 73 initiated by issue of Notice in Form GST DRC-01 that culminated by issue of Order dated 06.01.2025. The State Tax Officer, Co
The failure to provide valid notice and opportunity to be heard constitutes a violation of natural justice, necessitating quashing of ex parte orders under the GST Act.
The court emphasized the necessity of effective notice service to uphold natural justice, ruling that failure to provide a fair opportunity to respond invalidates the impugned order.
Effective service of notice under the GST Act is critical, with failure to serve properly resulting in quashing of demand and recognition of violation of natural justice principles.
The court held that service of notices via an online portal under an unusual column is insufficient, violating principles of natural justice, leading to the annulment of the ex parte order.
A Summary of Show Cause Notice cannot replace a proper Show Cause Notice, and failure to provide a hearing violates natural justice principles.
The main legal point established in the judgment is the requirement for compliance with the provisions of the SGST Act and the CGST Act, including the consequences of clerical errors in filling up fo....
The court held that lack of proper service of notice due to vagueness in the GST portal's structure violated the principles of natural justice.
The main legal point established in the judgment is the importance of adhering to natural justice principles and timely adjudication, as well as the requirement to consider all relevant documents bef....
Natural justice is upheld when multiple opportunities to be heard are provided; consolidated orders across tax periods are permissible under CGST law without causing prejudice unless demonstrable har....
The principles of natural justice mandate that an affected party must be given a fair opportunity to present its case, and failure to do so renders the decision arbitrary and illegal.
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