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BIPIN KUMAR AGRAWAL vs. THE COMMISSIONER CGST AND CENTRAL EXCISE AND OTHERS
(Orissa High Court)

Hon'ble Judges:

ARINDAM SINHA
M.S. SAHOO
Pet. Counsel
S.s. Padhy
Res. Counsel
Umesh Chandra Sahoo
Sunil Mishra

Petitioner / Applicant

BIPIN KUMAR AGRAWAL
Respondent THE COMMISSIONER CGST AND CENTRAL EXCISE AND OTHERS
Court Orissa High Court
State

Odisha

Date Feb 24, 2025
Order No.

W. P. (C) No. 20151 of 2024

Citation

2025(2) TAXREPLY 12579
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ORDER

ORDER ARINDAM SINHA, ACJ. 1. The writ petition was moved on 6th September, 2024 by Mr. Padhy, learned advocate appearing on behalf of petitioner. Mr. Sahoo, learned advocate, Junior Standing Counsel appears on behalf of Central revenue and Mr. Mishra, learned advocate, Standing Counsel, for State revenue. 2. On behalf of petitioner it was earlier submitted, impugned is order dated 26th April, 2024 passed by the Assistant Commissioner, GST and Central Excise. It is an order, subject matter of which was scrutiny. Section 61 in Central Goods and Services Tax Act, 2017 provides for scrutiny and the order was made for demand under section 74. The scrutiny and demand were for periods 2017-18 and 2018-19. For the periods, the State authorities had already conducted audit and final audit report dated 4th May, 2023 stands disclosed. The provision for audit is section 65. Referring to section 6(2)(b) it was submitted, impugned order be interfered with because there already has bee....

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