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ENZEN GLOBAL SOLUTIONS PVT. LTD. vs. THE COMMISSIONER OF COMMERCIAL TAX AND GST CUTTACK
(Orissa High Court)

Hon'ble Judges:

B.R. SARANGI
G. SATAPATHY

Pet. Counsel

A. Acharya

Res. Counsel

S. Mishra

A. Agrawal

Petitioner / Applicant	ENZEN GLOBAL SOLUTIONS PVT. LTD.
Respondent	THE COMMISSIONER OF COMMERCIAL TAX AND GST CUTTACK
Court	Orissa High Court
State	Odisha
Date	Apr 22, 2024
Order No.	W. P. (C) No. 9420 of 2024, I. A. No. 4029 of 2024
Citation	2024(4) TAXREPLY 10881
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Notification No.09/2023 Central Tax

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ORDER
ORDER This matter is taken up by hybrid mode. 2. Heard learned counsel for the petitioner; Mr. S. Mishra, learned Standing Counsel appearing for the CT & GST Department; Mr. P.K. Parhi, learned Deputy Solicitor General of India appearing for Opposite Party No.7 and Mr. A. Agrawal, learned counsel appearing for the Opposite Party No.6. 3. The petitioner has filed this writ petition seeking to quash the circular no.34/8/2018-GST dated 01.03.2018 under Annexure-7 as well as the notification no.9/2023-CT dated 31.03.2023 under Annexure-12 issued by opposite party no.7 and further to issue direction to the opposite parties to transmit all records relating to the present case so that conscionable justice may be done upon considering the same and by quashing the order dated 17.02.2024 passed by opposite party no.2 under Section 73 of the OGST Act, 2017 for the tax period from April, 2018 to March, 2020 under Annexure-1. 4. learned counsel appearing for the petitioner co....