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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 :
1. 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/-.
2.
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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