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K.P. SUGANDH LIMITED vs. CHIEF COMMISSIONER OF CT AND GST, ODISHA AND OTHERS.
(Orissa High Court)

Hon'ble Judges:

ARINDAM SINHA
SAHOO
Pet. Counsel
R.p. Kar
I. Tripathy
D. Behera
Res. Counsel
Sunil Mishra

Petitioner / Applicant

K.P. SUGANDH LIMITED
Respondent CHIEF COMMISSIONER OF CT AND GST, ODISHA AND OTHERS.
Court Orissa High Court
State

Odisha

Date Dec 17, 2024
Order No.

W. P. (C) No. 31000 of 2024

Citation

2024(12) TAXREPLY 11893
Original Order
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ORDER

JUDGMENT PER ARINDAM SINHA, J. 1. Mr. Kar, learned senior advocate appears on behalf of petitioner and submits, impugned is order dated 27th September, 2024 containing demand as issued under section 129 in Odisha Goods and Services Tax Act, 2017. It was made following detention of the vehicle and after receipt of notice of penalty, on the 8th day. The notice was served on 19th September, 2024. As such, impugned order made on 27th September, 2024 was beyond prescribed time of 7 days from service of the notice as under section 129 (3). He draws attention to communication dated 18th October, 2024 made by revenue on subject of intimation in furtherance of the proceeding, to demonstrate that according to the demand itself, impugned order was passed on 27th September, 2024. He seeks interference for quashing of the demand. 2. Mr. Mishra, learned advocate, Standing Counsel appears on behalf of revenue and submits, the order was made on 26th September, 2024, being 7th day from d....

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