Case Details: Aruni Stone Crusher vs. Superintendent Central GST and Central Excise (2025) 35 Centax 284 (Ori.)
Judiciary and Counsel Details
- Harish Tandon, CJ. & M.S. Raman, J.
- Shri Jagabandhu Sahoo, Sr. Adv. & Ms Kajal Sahoo, Adv., for the Petitioner.
- Shri Bismay Anand Prusty, Sr. Standing Counsel, for the Respondent.
Facts of the Case
The petitioner had received a demand-cum-show cause notice issued under Section 74 of the CGST Act and the Odisha GST Act, proposing to demand GST on royalty relating to permissible limits and extraction beyond such limits. In response, the petitioner filed an application under Section 161 seeking rectification of the alleged error in the said notice before the jurisdictional Assistant Commissioner. It was submitted that, despite the rectification application having been received in the office of the Assistant Commissioner, the Superintendent thereafter issued personal hearing intimations pertaining to the show cause notice without any reference to the pending rectification application. Aggrieved by such action, the petitioner approached the High Court seeking direction for consideration of the rectification application prior to proceeding further on the show cause notice. The matter was accordingly placed before the High Court.
CESTAT Held
The High Court held that since the rectification application filed under Section 161 had been received by the jurisdictional authority, it was incumbent upon such authority to first address the question of maintainability and, if found maintainable, to consider the grievance on its merits before taking further steps in respect of the show cause notice. Observing that the hearing intimations did not indicate any consideration of the rectification application, the Court directed the Assistant Commissioner to decide the same within two weeks from receipt of the order copy. It was clarified that only after such decision, the authority might proceed in accordance with law on the show cause notice. The writ petition was accordingly disposed of without expressing any opinion on the merits of the case.
