Orissa High Court
M/S. Swastik Stevedores Pvt. Ltd vs Union Of India And Others .... Opposite ... on 12 September, 2024
IN THE HIGH COURT OF ORISSA AT CUTTACK
W.P.(C) No. 7829 of 2024
M/s. Swastik Stevedores Pvt. Ltd., .... Petitioner
Cuttack
Mr. Jagabandhu Sahoo, Sr. Advocate
assisted by Mrs. Kajal Sahoo, Advocate
-versus-
Union of India and others .... Opposite Parties
Mr. P.K. Parhi, DSGI &
Mr. T.K. Satapathy, Sr. Standing Counsel,
GST & Central Excise
CORAM:
HON'BLE THE CHIEF JUSTICE
HON'BLE MISS JUSTICE SAVITRI RATHO
ORDER
Order No. 12.09.2024
3. This matter is taken up through Hybrid mode.
2. This writ petition has been filed with the following prayer:-
"Under the aforesaid circumstances it is prayed therefore that this Hon'ble Court may be graciously pleased to:
(a) Admit the writ application;
(b) Issue rule nisi calling upon the Opp. Parties as
to why:-
i. Impugned provision under section 16(4) of
CGST Act, 2017 insofar as the same prohibits availment of Input Tax Credit beyond the stipulated time shall not be held ultravires section 16(1) and (2) read with Article 14, 19(1) (g), 265 and 300A of the Constitution of India and ii. Provisions of s. 16 (2) (C) of the OGST /CGST Act, 2017 shall not be declared ultravires the OGST/CGST Act, 2017 and Article 14, 19 (1) (g) & 265 of the Constitution of India;
iii. Notification dt. 05.07.2022/18.07.2022 and 31.03.2023/15.04.2023 vide Annexure- 9 series and 11 series respectively issued by Opp. Party No.4 and 6 in exercise of power under section 168A shall not be held ultravires Article 14, 19(1) (g), 265 and 301 of the Constitution of India;
iv. Show cause notice dated 21.08.2023 vide Annexure-
3 issued by Opp. Party No. 3 shall not be held to be illegal, arbitrary and without jurisdiction and barred by limitation;
v. Order 27.12.2023 and GST DRC-07 dt. 28.12.2023 vide Annexure-5 &6 purportedly passed under section 73 (9) of the OGST/CGST Act shall not be held to be illegal, arbitrary, barred by limitation, without jurisdiction and unsustainable in law;
c. If the Opp. Party do not show cause or shows insufficient cause make the rule absolute;
d. To issue writ in the nature of certiorari or any other appropriate writ directing the Opp. Parties to quash the order dated 27.12.2023 and GST DRC-07 dt. 28.12.2023 vide Annexure-5 & 6so far as it relates to F.Y. 2017-18 as being illegal, arbitrary, unsustainable in law, contrary to provisions under section 73 (10) and section 168A of the OGST/CGST Act, 2017, barred by limitation and further being without jurisdiction;
e. To issue writ in the nature of certiorari or any other appropriate writ directing the Opp. Parties to quash the order dated 27.12.2023 and GST DRC-07 dt. 28.12.2023 vide Annexure-5 & 6 as being illegal, arbitrary, unsustainable in law, without jurisdiction Page 2 of 3 and in violation of Article 14 and Article 300A of the Constitution of India;
f. To pass such order/orders, direction/directions, writ/writs as may be deemed fit and proper in the circumstances of the case;
g. To allow the writ petition"
3. Learned Senior Advocate appearing for the petitioner seeks permission to withdraw the present writ petition with liberty to file fresh writ petition with better particulars, if so required. A memo has been filed in this regard, which is taken on record
4. The writ petition stands disposed of accordingly.
(Chakradhari Sharan Singh) Chief Justice (Savitri Ratho) Judge Arun Mishra Signature Not Verified Digitally Signed Signed by: ARUN KUMAR MISHRA Designation: ADR-cum-Addl. Principal Secretary Reason: Authentication Location: High Court of Orissa, Cuttack Date: 19-Sep-2024 17:17:03 Page 3 of 3