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KRISHNA MARNDI vs. ADDITIONAL COMMISSIONER OF STATE TAX (APPEAL) CT & GST AND OTHERS
(Orissa High Court)

Hon'ble Judges:

JASWANT SINGH
M.S. RAMAN
Pet. Counsel
Kananbala Roy Choudhury
Res. Counsel
Sunil Mishra
L. Samntaray

Petitioner / Applicant

KRISHNA MARNDI

Respondent ADDITIONAL COMMISSIONER OF STATE TAX (APPEAL) CT & GST AND OTHERS
Court Orissa High Court
State

Odisha

Date Aug 1, 2022
Order No.

W. P. (C) No. 31710 of 2021

Citation

2022(8) TAXREPLY 6171
Original Order
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ORDER

W.P.(C)No.31710 of 2021 & I.A.No.14596 of 2021 1. This matter is taken up through virtual/physical mode. 2. Challenging the appellate order dated 12th May, 2021 passed under Section 107 of the Odisha Goods & Services Tax Act, 2017 (for short, ‘the OGST Act, 2017’) in Appeal Case No.AD211220005356X and the order dated 15th July, 2021 passed on the application for rectification being made under Section 116 of the said Act by the Additional Commissioner of State Tax (Appeal), Balasore, the Petitioner has contended in the writ petition that the Appellate Authority has not taken into consideration the figure of taxable turnover and thereby erroneously computed the tax liability. Ms. Roy Choudhury, learned counsel for the Petitioner has further brought to the notice of this Court that the aforesaid appeal was at the behest of the tax payer-assessee pertaining to the period April, 2018 to March, 2019 in connection with adjudication made under Section 74 of t....

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