TaxTMI 
TaxTMI 
2025 (6) TMI 742
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....7) and Summary Order dated 24.02.2025 (Annexure-8) passed by the Additional Commissioner, GST & Central Excise Commissionerate, Rourkela-Opposite Party No.1 under Section 73 of the Central Goods and Services Tax Act, 2017/the Odisha Goods and Services Tax Act, 2017 (collectively, "GST Act"), whereby the demand to the tune of Rs.10,16,95,448/- for the financial year 2020-21 has been raised besides penalty of Rs.1,01,69,545/-. 2.1. The averments and contents of the writ petition reveal that though returns in GSTR-3B and GSTR-2A are furnished, on the allegation that during financial year 2020-21 excess input tax credit of Rs.10,16,95,448/- has been availed by the petitioner. The Petitioner claims to have provided a reconciliation statement al....
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....thority was under misconceived perception that no response was filed in connection with the show-cause notice dated 21.11.2024. He vehemently affirmed that in fact the detailed explanation was furnished to the authority concerned via web-portal on 20.12.2024 in Form GST DRC-06. 3.2. He further submitted that at serial no.6 of the said Form, it has been spelt out that necessary and relevant documents required for the purpose of showing that there was no mistake in the quantum of input tax credit as availed in the returns were uploaded. The Petitioner also exercised option for personal hearing as is apparent from entry made in serial no.7 of the said Form. Though paragraph-5 of the Orderin- Original discloses that the Petitioner had availed ....
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....he Constitution of India, arduously contended that availability of alternative remedy provided under the GST Act excludes jurisdiction of this Court to intermeddle with the adjudication order. The appellate authority being competent to deal with questions of law as also facts, he insisted for not to entertain this writ petition. 5. This Court heard Sri Rudra Prasad Kar, learned Senior Advocate for the petitioner and Sri Radheshyam Chimanka, learned Senior Standing Counsel for the opposite parties. 6. Perusal of record transpires that paragraph-4 of the Order-in- Original reflects as follows: "4.0. Defence Reply: In response to the allegations contained in the Show Cause Notice bearing No.GEXCOM/ADJN/GST/ADC/550/2024/11909-A Date : 21....
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.... has no hesitation to set aside the Order-in- Original dated 20.02.2025 vide Annexure-7 as also Summary Order dated 24.02.2025 passed under Section 73 of the GST Act by the Additional Commissioner, GST & Central Excise, Commissionerate, Rourkela-Opposite Party No.1 vide Annexure-8 on the ground of violation of principles of natural justice and remit the matter to the said authority concerned for fresh adjudication. 6.5. This Court would hasten to direct that the Petitioner shall appear before the aforesaid authority (adjudicating authority) on 26.06.2025 along with certified copy of this order. On such appearance of the Petitioner, the said authority shall be at liberty to take up the adjudication of the matter forthwith or on such date(s)....