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MAA SARALA FLY ASH BRICKS, CUTTACK vs. COMMISSIONER OF CT & GST, CUTTACK AND OTHERS
(Orissa High Court)

Hon'ble Judges:

B.R. SARANGI
G. SATAPATHY
Pet. Counsel
R.p. Kar
A.n. Ray
Res. Counsel
S. Mishra

Petitioner / Applicant

MAA SARALA FLY ASH BRICKS, CUTTACK

Respondent COMMISSIONER OF CT & GST, CUTTACK AND OTHERS
Court Orissa High Court
State

Odisha

Date May 7, 2024
Order No.

W. P (C) No. 34908 of 2023

Citation

2024(5) TAXREPLY 10784

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ORDER

ORDER This matter is taken up through hybrid mode. 2. Heard Mr. R.P. Kar, learned Senior Counsel appearing along with Mr. A.N. Ray, learned counsel for the petitioner and Mr. Sunil Mishra, learned Standing Counsel appearing for the Revenue. 3. The petitioner has filed this writ petition seeking to quash the notice issued by opposite party no.4 under Section 74 of OGST Act in Form GST DRC-01 vide Annexure-5 and to issue direction to opposite party no.3 to consider the application filed by the petitioner under Annexure-1 series, for testing of fly ash bricks with regard to the utilization of percentage of raw materials, pending since 20.05.2022, within a stipulated time. 4. Mr. R.P. Kar, learned Senior Counsel appearing along with Mr. A.N. Ray, learned counsel for the petitioner contended that without taking into consideration the components utilized for the purpose of manufacturing of fly ash bricks, the authority has issued notice demanding higher amount. It is furth....

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