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D. MURALI MOHAN PATANAIK vs. SECRETARY TO GOVERNMENT OF ODISHA
(Orissa High Court)

Hon'ble Judges:

S. MURALIDHAR
RAMA
Pet. Counsel
J. Pattanaik
Res. Counsel
---
Sunil Mishra

Petitioner / Applicant

D. MURALI MOHAN PATANAIK
Respondent SECRETARY TO GOVERNMENT OF ODISHA
Court Orissa High Court
State

Odisha

Date Jan 31, 2023
Order No.

W.P.(C) No.34787 of 2022

Citation

2023(1) TAXREPLY 6938
Original Order
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ORDER

ORDER 1. The challenge in the present petition is to a notice dated 19th February 2022 issued by the Deputy Commissioner of CT and GST to the Petitioner requiring him to produce the documents related to stock retention and vehicles used in generation of e-way bills for inward and outward supplies as well as to the intimation dated 31st March 2022 of the tax ascertained as payable under Section 73 (5) of the Odisha Goods and Service Tax Act (OGST Act) including liability under the Central Goods and Service Tax Act (CGST Act) for the period October 2018 to March 2019, April 2019 to February 2020 and April 2020 to March 2021. 2. The further prayer is that the Opposite Parties should be asked for refund of tax and to allow the Petitioner to prefer an appeal in the portal against the orders at ‘Annexure-1’ series. 3. The background facts are that the Petitioner is a registered dealer and he is a distributor of “Grasim Cement” for Koraput Dist....

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