Orissa HC Restores Pending Proceedings on Demand of GST on Suppression and Wilfull Misstatement [Read Order]

In a recent case, the High Court of Orissa restored the pending proceedings demand of Goods and Service Tax (GST) on suppression and wilful misstatement.

 Mr. Harichandan, advocate appears on behalf of Iliyas Granites, the petitioner, and submitted under challenge is, inter alia, order dated1 November, 2024 passed under section 74 of the Central Goods and Services Act, 2017. His client paid royalty to the Government. Allegation was made of suppression and wilfull misstatement to demand tax on the royalty. The issue is before the Supreme Court and listed to be heard.

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Mr. Satapathy, advocate, Senior Standing Counsel appears on behalf of revenue and submitted, the demand here is for goods and services tax not paid on suppression and wilful misstatement. The issue before the Supreme Court was in respect of service tax. On query made it was submitted, petitioner's reliance on pending proceedings in the Supreme Court mentioned in respect to the show-cause notice was not considered.

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A division bench of Justice Arindam Sinha, Acting Chief Justice and Justice M.S. Sahoo set aside the impugned order, restoring the proceeding. The petitioner will communicate certified copy of this order to opposite party no. I by 10th February, 2025 and obtain date of hearing. The authority will on hearing petitioner, pass fresh order. Petitioner will not seek unnecessary adjournments. In event the communication is not made impugned order will stand automatically restored.

To Read the full text of the Order CLICK HERE

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