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VIRAJ STEEL & ENERGY PRIVATE LTD. & OTHER vs. JOINT COMMISSIONER OF STATE TAX (APPEAL), SAMBALPUR AND OTHERS.
(Orissa High Court)

Hon'ble Judges:

HARISH TANDON
B.P. ROUTRAY
Pet. Counsel
Kartik Kurmy
Res. Counsel
Sunil Mishra
S. Dash

Petitioner / Applicant

VIRAJ STEEL & ENERGY PRIVATE LTD. & OTHER
Respondent JOINT COMMISSIONER OF STATE TAX (APPEAL), SAMBALPUR AND OTHERS.
Court Orissa High Court
State

Odisha

Date May 15, 2025
Order No.

W. P. (C) No. 9367 of 2025

Citation

2025(5) TAXREPLY 13414
Original Order
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ORDER

JUDGMENT HARISH TANDON, CJ. 1. Having suffered an order passed by the appellate authority under Section 107 of the GST Act, 2017 on 28th February, 2025 rejecting the same on the ground of limitation, the instant writ petition is filed not only assailing the said order, but also the show cause notice dated 27th March, 2023 issued by opposite party No. 2 on the basis whereof the order was passed on 29th March, 2023 in FORM GST-DRC-07 imposing the penalty of Rs. 27,65,016/- (CGST Rs. 13,82,508/- + OGST Rs. 13,82,508/-) and redemption fine of Rs. 79,87,824/- (CGST Rs. 39,93,912/- + OGST Rs. 39,93,912/-) in exercise of power under Section 130 read with Section 122 of the OGST Act, 2017, after having paid the penalty as well as the redemption fine as demanded. 2. A prelude to the initiation of proceeding can be reasonably traced from a search and seizure operation conducted on 22nd March, 2003 at the factory/registered office premises of the petitioner located at village ....

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