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JSW STEEL LTD vs. UNION OF INDIA AND OTHERS
(Orissa High Court)

Hon'ble Judges:

S. MURALIDHAR
B.P. ROUTRAY JUDGE
Pet. Counsel
P. Chidambaram
Tarun Gulati
Adhiraj Mohanty
Res. Counsel
Sunil Mishra
P.k. Muduli

Petitioner / Applicant

JSW STEEL LTD
Respondent UNION OF INDIA AND OTHERS
Court Orissa High Court
State

Odisha

Date Nov 29, 2021
Order No.

W.P.(C) No.33607 of 2021

Citation

2021(11) TAXREPLY 4996
Original Order
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ORDER

1. This writ petition by M/s. JSW Steel Ltd. was filed on 27th October, 2021 challenging the show cause notices (SCNs) dated 29th September, 2021 issued by the Deputy Commissioner of State Tax Enforcement Unit, Barbil, Odisha (Opposite Party No.4) alleging wrongful utilization of Input Tax Credit (ITC) in contravention of Sections 16, 20, 122, 132 of OGST/CGST Act read with Rule 54 (1A)(a) of the OGST/CGST Rules "intentionally by reason of fraud and willful mistake." 2. The writ petition was mentioned before this Court for listing and the date for listing was given as 29th November, 2021. An advance copy of the writ petition had been served even at the stage of mentioning on the Additional Standing Counsel (ASC) for the Department, Mr. Sunil Mishra. 3. When this petition was called out for hearing today, as soon as Mr. P. Chidambaram, learned Senior Counsel for the Petitioner, commenced his submissions, Mr. Sunil Mishra, learned ASC for the Department interrupted t....

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