9911796707
TMI Blog2022 (7) TMI 913X X X X Extracts X X X X X X X X Extracts X X X X ..... m 12th August, 2022, as directed vide Order dated 17th May, 2022, to any earlier date. 3. It is submitted by the counsel for the petitioner that after passing of Order dated 17th May, 2022 in the aforenoted writ petition, the petitioner-company has taken a decision to withdraw the writ petition in order to avail statutory remedy. Accordingly, memo has been moved before this Court for urgent listing of the matter which being allowed the matter is placed today for consideration. 4. The counsel for the opposite parties have no objection. 5. In view of the above, the date specified vide Order dated 17th May, 2022 is ordered to be advanced and with the consent of the counsel for the parties matter is taken up today itself for consideration of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct to and/or taking any step whatsoever pursuant to and/or in furtherance of the Impugned Order dated 28.03.2022; (d) Costs of any incidental to this application be paid by the Opp.Parties; (e) Such further or other order or orders be made and/or directions be given as would afford complete relief to the Petitioner." 3. On 17th May, 2022 the matter was on board for consideration of petition along with I.A. No.5190 of 2022 with a prayer to pass interim order granting stay of recovery of demand. This Court considering the submission of counsel for the respective parties observed in relevant paragraphs 7 to 9 as under: "7. We have patiently heard both the sides, and with able assistance of counsel perused the pleadings. It is apparen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in excess, which remained unutilized. This excess input tax credit has been sought to be utilized by raising tax invoices in favour of JSW Steel Ltd. in the State of Maharashtra, declared ISD, in the garb of support service. That apart, it is not clear at all as to what is support service which has been provided by JSW Steel Ltd. (Odisha) to JSW Steel Ltd.-ISD at Mumbai, much less any common services which could be utilized by other units located in other parts of the country. It also emerges that JSW Steel Ltd. in Odisha has utilized JSW Steel Ltd.-ISD Mumbai as wrongful conduit and facilitated the utilization of input tax credit by other units of JSW Steel Ltd., which in this manner have availed input tax credit twice, i.e., once on the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssed into service by the senior counsel for the Petitioner, while declining to allow prayer for restraining the opposite parties from effecting recovery of demand, this Court issued notice in W.P.(C) No.10052 of 2022 along with I.A. No.5190 of 2022. 5. It is conceded by the counsel for the petitioner that against the said interim Order dated 17th May, 2022, the petitioner approached the Hon'ble Supreme Court of India in S.L.P.(C) No.9995 of 2022. By way of affidavit in I.A. No.8013 of 2022, the petitioner has submitted that said petition is yet to be taken up for admission by said Hon'ble Court. Prayer for withdrawal of writ petition: 6. It is submitted by the petitioner in the I.A. No.8013 of 2012 filed on 17.06.2022 as follows: "*** ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... observation that on 17th May, 2022 when the writ petition was taken up for entertainment, it was cautioned to the counsel for the petitioner to opt for appellate remedy available under the statute; nonetheless, the counsel insisted for adjudication as to jurisdiction of the State of Odisha to raise demand on the nature of transaction involved in the present case. When this Court was not persuaded for grant of interim relief as sought for, the petitioner has approached the Hon'ble Supreme Court challenging the Order dated 17.05.2022. But the petitioner-company now changed its stand/approach and sought to challenge the Order of Assessment passed under Section 74 of the OGST Act invoking statutory remedy. It, thus, appears from the conduct th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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