2025 (9) TMI 1390

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....ant Commissioner of State Tax, Bhubaneswar-II Circle, Bhubaneswar-opposite party no.2 for the tax periods from April, 2020 to March, 2021. 1.1. The petitioner asserted that it was never served with notice in Form GST DRC-01. It is affirmed that the notices/intimation(s) were not uploaded on the GST Portal much less communicated by electronic mail to the petitioner. 2. Learned counsel appearing for the petitioner submitted that the input tax credit has been correctly disclosed in the monthly returns filed in Form GSTR-01 and Form GSTR-3B, yet the Department unilaterally disallowed the same without even affording opportunity of personal hearing. 2.1. He has taken this Court to a document at Annexure-4 of the writ petition, which refl....

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....for fresh adjudication. 3. Having sought for obtaining instructions, learned Standing Counsel appearing for the Department-opposite parties furnished instructions received from the Joint Commissioner of CT & GST, Bhubaneswar-II Circle, Bhubaneswar. The said instruction contained the following:- "***Another ASMT-10 issued on dtd-30/03/2022 vide Reference No-ZD210322018954Q for the F.Y.2020-21. The taxpayer has submitted his reply in ASMT-11 vide reference No-ZD2103220138954Q on dt 01/06/2022. However, the reply furnished by the tax payer is not found to be satisfactory and accordingly show cause notice u/2 73 of the OGST Act in Form GST DRC-01 vide Ref. No.ZD211024027876M/30/10/2024 was issued to the taxpayer fixing the date to 3....

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....ploaded by the State tax authorities, which makes it evident that intimation notice, SCN and personal hearing notices as alleged in the Impugned Order were never served on the Petitioner." 4. Considered submissions diligently. On perusal of Annexure-4, it seems intimations/notices have not been delivered at the end of petitioner as the screenshot apparently shows "no records found". 4.1. On bare reading of assessment order dated 21st February, 2025 it is revealed that "the instant taxpayer has been intimated regarding the excess claim of input tax credit in GST ASMT-10 u/s. 61 of OGST Act vide Reference No.ZA210721000954U dated 20/07/2021, wherein the tax payer was directed to reply in GST ASMT-11 by 02/08/2021. In this connection, th....