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of <h1>Tax Authority's Section 74 Notice Upheld: Petitioner Must Respond and Address Objections Through Proper Administrative Channels</h1> <h3>M/s Maa Sarala Fly Ash Bricks, Cuttack Versus Commissioner of CT & GST, Cuttack and others</h3> The HC of Orissa dismissed a writ petition challenging a notice under Section 74 of OGST Act. The Court refused to quash the notice and directed the ... Seeking to quash the notice issued by opposite party no.4 under Section 74 of OGST Act - testing of fly ash bricks - HELD THAT:- This Court is of the considered view that since the components of fly ash bricks are under challenge, this Court is not inclined to interfere with the same at the stage of notice of show cause issued to the petitioner under Section 74 of the OGST Act. In any case, if the petitioner raises objection with regard to demand raised by the authority in the notice of show case and makes a comprehensive reply to the notice of show cause for verification of fly ash bricks and utilization of percentage of raw materials, it is open to the opposite party-authority to take necessary steps in accordance with law and, as such, this Court has not expressed any opinion on the merits of the case. The writ petition stands disposed of. The High Court of Orissa heard a writ petition seeking to quash a notice issued under Section 74 of OGST Act for testing of fly ash bricks. The petitioner claimed the notice was issued arbitrarily without considering raw material utilization. The Court declined to interfere at this stage and directed the petitioner to reply to the notice and raise objections before the authority. The writ petition was disposed of accordingly.
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