Facts of the Case

Five connected writ petitions were disposed of by this common order: W.P.(C) No.25400 of 2022 filed by Jagannathdham Superstructures Pvt. Ltd., Bhubaneswar, along with W.P.(C) Nos.27573 of 2022 (M/s. SN Jyoti Associates Pvt. Ltd.), 799 of 2023 and 800 of 2023 (both by Jagannathdham Superstructures), and 1339 of 2023 (Shree Equipments and Engineers, Bhadrak). The petitioners had approached the Directorate General of Goods and Service Tax Intelligence (DGGI), Bhubaneswar, for certified copies of the order sheet/note sheet and the search warrant used against them, which the Deputy Director, DGGI (Opposite Party No.1) refused to furnish. The petitioners also challenged show-cause notices issued by the DGGI for non-payment of GST on works contract services. The lead matter also carried an interim order dated 11 January 2023.

Issues Involved

  1. Whether the Deputy Director, DGGI, was justified in refusing to furnish certified copies of the order sheet/note sheet and the search warrant to the petitioners.
  2. Whether the show-cause notices issued by the DGGI for non-payment of GST on works contract services were validly issued in accordance with law.

Petitioner's Arguments

  • The petitioners contended that they were entitled to certified copies of the order sheet/note sheet and the search warrant underlying the DGGI's action against them.
  • They challenged the show-cause notices issued for non-payment of GST on works contract services as unwarranted, seeking interference by the Court.
  • (The judgment reasoning was delivered in a separate sheet and is not reproduced in the short operative order available on record, so the petitioners' detailed submissions are not independently recoverable here.)

Respondent's Arguments

  • The Deputy Director, DGGI, and the Revenue, represented by the Senior Standing Counsel, defended the refusal to furnish copies of the order sheet/note sheet and search warrant.
  • The Revenue maintained that the show-cause notices for non-payment of GST on works contract services were issued in accordance with law.
  • (As with the petitioners' submissions, the detailed contentions are set out in the separately delivered judgment sheets, not reproduced in the operative order text available on record.)

Court Order/Findings

  • The Court held it was not inclined to entertain the prayers of the petitioners.
  • The Court upheld the rejection letters issued by the Deputy Director, DGGI, refusing to grant certified copies of the order sheet/note sheet and search warrant, and held that the show-cause notices issued for non-payment of GST on works contract services were issued in accordance with law.
  • W.P.(C) No.25400 of 2022 was dismissed, and the interim order dated 11 January 2023 passed therein was vacated.
  • All connected writ petitions were consequently dismissed.

Important Clarification

  • A taxpayer under GST investigation does not have an unqualified right to certified copies of the internal order sheet/note sheet or the search warrant merely by seeking them from the investigating authority.
  • Show-cause notices issued by the DGGI for non-payment of GST on works contract services, where issued following due process, will not readily be interfered with in writ jurisdiction.
  • Petitioners challenging DGGI action on procedural grounds should be prepared for the writ court to defer to the department's compliance with the statutory scheme absent a clear illegality.

Sections Involved

  • Central Goods and Services Tax Act, 2017 — governs GST liability on works contract services and confers the search, seizure and investigation powers exercised by the DGGI in this case.

Decision – In Favour of

Department. The writ petitions were dismissed in their entirety — the DGGI's refusal to furnish copies of the order sheet/note sheet and search warrant was upheld, and the show-cause notices for non-payment of GST on works contract services were held to be validly issued.

Related Case Laws

No directly on-point case notes are currently published on this site.

Case Details

  • Court: High Court of Orissa at Cuttack
  • Case No.: W.P.(C) No.25400 of 2022 with W.P.(C) Nos.27573/2022, 799/2023, 800/2023 and 1339/2023
  • CNR: Not available on record
  • Coram: Dr. Justice S.K. Panigrahi & Justice G. Satapathy
  • Decision Date: November 29, 2023
  • Disposal Nature: Writ petitions dismissed — GST show-cause notices for works contract services upheld

Link to Download the Order

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