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JOGESH KUMAR DEHURY vs. ADDITIONAL CT & GST OFFICER & OTHERS
(Orissa High Court)

Hon'ble Judges:

B.R. SARANGI
M.S.RAMAN
Pet. Counsel
A.k. Mohanty
Res. Counsel
Diganta Dash

Petitioner / Applicant

JOGESH KUMAR DEHURY
Respondent ADDITIONAL CT & GST OFFICER & OTHERS
Court Orissa High Court
State

Odisha

Date May 10, 2023
Order No.

W.P.(C) No.13455 of 2023

Citation

2023(5) TAXREPLY 7734
Original Order
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ORDER

ORDER This matter is taken up through hybrid mode. 2. Heard Mr. A.K. Mohanty, learned counsel appearing for the petitioner and Mr. Diganta Dash, learned Addl. Standing Counsel appearing for Revenue Department. 3. The petitioner has filed this writ petition seeking to quash the order dated 15th July, 2021 passed by opposite party no.1 under Annexure-1, by which assessment under Section 63 of the OGST Act has been made against the petitioner. The Petitioner has also prayed to quash Annexure-2, i.e., instruction to the Executive Engineer R.W. Division Dhenkanal by the Assessing Authority to recover the amount of demand raised in the assessment order vide Annexure-1. 4. Mr. A.K. Mohanty, learned counsel appearing for the petitioner submitted that though the Registration Certificate bearing GSTIN No.21AHWPD4444J2Z8 was valid, the assessing authority could not have initiated proceeding for Assessment under Section 63 of the OGST Act and pass assessment order treating the P....

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