9911796707
TMI Blog2022 (7) TMI 913X X X X Extracts X X X X X X X X Extracts X X X X ..... with M/s. Adhiraj Mohanty, Nitya Thakur, K. Visalaksh, Ajitesh Dayal Singh, Advocates for the petitioner Mr. Lalatendu Samantaray, Additional Government Advocate And Mr. Sunil Mishra, Additional Standing Counsel for the respondent ORDER I.A. No.8421 of 2022 1. This matter is taken up by virtual/physical mode and heard counsel for respective parties. 2. I.A. No.8421 of 2022 has been filed on 23.06.2022 by the petitioner for advancing the date of posting from 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 deci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the said Impugned Order and all proceedings relating thereto may be set aside and/or quashed and conscionable justice might be rendered; (b) A writ of and/or order and/or direction in the nature of Mandamus commanding the Opp.Parties to not give any effect to and/or take any step whatsoever pursuant to and/or in furtherance of the Impugned Order dated 28.03.2022; (c) A writ of and/or order and/or direction in the nature of Prohibition commanding the Opp.Parties to forebear from giving any effect 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Odisha). It cannot also be disputed that the outward supply of goods and services of the Company has been provided by the unit at Odisha to other units of the Company and other parties upon payment of tax for supply of such outward goods and services, thereby providing the JSW units in other States to avail the input tax credit on the tax paid to JSW Odisha for their outward supplies from such locations outside the State. It is conceded that the Input Tax Credit with JSW Steel Limited (in the State of Odisha) was found 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Petitioner. Thus transactions in question prima facie amount to siphoning of tax amounts, therefore, apparently warrant invocation of proceeding under Section 74 of the OGST/CGST Act. 4. Despite objection raised in view of availability of alternative remedy, the counsel for the petitioner insisted for a decision on the jurisdictional aspect of the matter. Therefore, considering the challenges as to jurisdiction (lack of jurisdiction or otherwise) of the State of Odisha as set out in the writ petition and vehemently pressed 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the order in appeal. Therefore, the petitioner-company has filed appeal before the Appellate Authority on 27.06.2022. 9. In view of the above, the writ petition stands dismissed as withdrawn and the Petitioner may pursue already filed appeal under the OGST Act/the CGST Act. In order to enable the petitioner to comply with the requirement of Rule 108(3) of the CGST/OGST Rules, registry is directed to return the impugned order at Annexure-1 by substituting with photocopy of the same. 10. Before parting with the case, it is felt apt to make 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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