2022 (1) TMI 997

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..... hra, Additional Standing Counsel for the CT and GST Department and Mr. P.K. Muduli, AGA   ORDER 1. This writ petition by M/s. JSW Steel Ltd. was filed on 27th October, 2021 challenging the show cause notices (SCNs) dated 29th September, 2021 issued by the Deputy Commissioner of State Tax Enforcement Unit, Barbil, Odisha (Opposite Party No.4) alleging wrongful utilization of Input Tax Credit .....

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..... separate orders were passed by the Adjudicating Authority, i.e. Opposite Party No.4- one for the period April, 2020 to March, 2021 and the other for the period April, 2021 to August, 2021. He produced copies of the orders. Mr. Chidambaram, learned Senior Counsel informed the Court that only last night, i.e. the night of 28th November, 2021, the copies thereof were e-mailed to the Petitioner by the .....

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..... ces of 'admissions' by the Petitioner. 6. The Court finds this is to be extraordinary. It unmistakably reflects the anxiety of the Officer in question who has issued the SCNs to proceed to dispose them of hurriedly and thus preempt the hearing before this Court. 7. At this stage, it is this that persuades the Court to require the exercise of determining the SCNs to be revisited afresh. M .....

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..... d become an empty formality and that would be contrary to the legislative intent. 9. In view of the above developments and discussions, the Court sets aside the two adjudication orders dated 26th November, 2021 passed by Opposite Party No.4, i.e. for the periods April, 2020 to March, 2021 and April, 2021 to August, 2021 and issues the following directions: i. The Petitioner will file its reply .....

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..... The Court clarifies that it should not be understood as having expressed any opinion on the merits of the two SCNs. The observations in this order are made only in the context of the approach adopted by the adjudicating authority in deciding the two SCNs. 10. The writ petition is disposed of in the above terms. 11. An urgent certified copy of this order be issued as per rules.
Case laws, De .....

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