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LAXMI CONSTRUCTION vs. STATE TAX OFFICER, CT & GST CIRCLE, BARBIL.
(Orissa High Court)

Hon'ble Judges:

B.R. SARANGI
G. SATAPATHY

Pet. Counsel

Kajal Sahoo

R. Ghosh

S. Sahu

Res. Counsel

Sunil Misra

Petitioner / Applicant	LAXMI CONSTRUCTION
Respondent	STATE TAX OFFICER, CT & GST CIRCLE, BARBIL.
Court	Orissa High Court
State	Odisha
Date	May 9, 2024
Order No.	W. P. (C) NO. 9545 OF 2024
Citation	2024(5) TAXREPLY 9728
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ORDER
JUDGMENT DR. B.R. SARANGI, J. The petitioner has filed this writ petition seeking to quash the order dated 07.12.2021 passed under Section 74 of the Odisha Goods and Services Tax Act, 2017 by the CT & GST Officer, Barbil Circle, Jajpur, Odisha under Annexure-4, by which a demand of Rs. 1,25,240.00 has been raised against the petitioner towards tax, interest and penalty. 2. The factual matrix of the case, in brief, is that the petitioner is a proprietorship concern and is registered under the Goods and Services Tax Act, 2017. The opposite party issued a show cause notice on 01.10.2021 to the petitioner under Section 74 of the Odisha Goods and Services Tax Act, 2017 (for short “OGST Act, 2017”) alleging that although the petitioner has received an amount of Rs. 4,14,427/- for execution of works contract, as ascertained from the WAMIS Data, but the petitioner has entered ‘NIL’ in the GSTR-3B returns filed by it for the period December, 201....