(1.) The petitioner, indulged in execution of works contract, beseeches following relief(s) against the Notices dtd. 6/8/2022 issued by CT&GST Officer, Angul Circle, Angul (hereinafter be referred to as "proper officer"), for initiation of proceeding under Sec. 73 of the Central Goods and Services Tax Act, 2017 and the Odisha Goods and Services Tax Act, 2017 (collectively be read as, "GST Act") pertaining to the periods 2017-18 and 2018-19 vide Annexures-9 and 10:
(2.) Fact leading the petitioner to approach this Court to beseech invocation of extraordinary jurisdiction under the provisions of Article 226/227 of the Constitution of India, 1950, is that the proper officer has issued Show Cause Notices (for short, "SCN") on 6/8/2022 for determination of tax liability pertaining to the periods 2017-18 [July, 2017 to March, 2018] and 2018-19 [April, 2018 to May, 2018] under Sec. 73 of the GST Act on the basis of discrepancy observed between the figures furnished by the petitioner-taxpayer in the returns furnished in Form GSTR-3B under Rule 61 of the GST Rules and the data made available in the web portal-WORKS AND ACCOUNTS MANAGEMENT INFORMATION SYSTEM (WAMIS) This System covers the entire life cycle of typical construction project work right from its inspection to its final completion. WAMIS has been developed with the view that all financial transactions pertaining to the State/Central Plan Schemes/Projects are accessed by the Executive, Legislature, Internal Audit, External audit and the citizen at large and the same be assessed against the physical progress and the desired outcome. The System is work flow enabled and comprises of various building blocks in the form of module.
(3.) Per contra, Mr. Sunil Mishra, Additional Standing Counsel (CT and GST Organisation) would urge that the prayer to declare Demand-cum-Show Cause Notices [Reference Nos. ZD2108220041633 and ZD210822004217Y], dtd. 6/8/2022 ultra vires, unconstitutional and violative of fundamental rights does not warrant consideration inasmuch as there being no prejudice caused to the petitioner in getting his liability determined by competent authority vested with power under the provisions of the GST Act. The machinery provisions contained in Sec. 73 for adjudication of correct liability qua petitioner-registered supplier of service by executing works contact in terms of Schedule II appended to the GST Act pursuant to provisions envisaged in Sec. 7 cannot in any manner be held to be either unconstitutional or ultra vires or impinges any of the fundamental rights enshrined under the Constitution of India much less Article 19(1)(g).
ABOUT US "REGENT COMPUTRONICS PVT. LTD." is a Company incorporated in 1991 under the provisions of the Companies Act, 1956. Since its inception to 1995, the Company was busy in carrying out the activities related to various Banks' Job Work..
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