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MITAMBINI MISHRA vs. UNION OF INDIA AND OTHERS
(Orissa High Court)

Hon'ble Judges:

JASWANT SINGH
MURAHARI SRI RAMAN
Pet. Counsel
Tushar Kanti Satapathy
Res. Counsel
Radheshyam Chimanka
Sushant Kumar Pradhan

Petitioner / Applicant

MITAMBINI MISHRA
Respondent UNION OF INDIA AND OTHERS
Court Orissa High Court
State

Odisha

Date Jul 26, 2022
Order No.

W.P.(C) No. 8492 of 2022

Citation

2022(7) TAXREPLY 6211
Original Order
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ORDER

JUDGMENT MURAHARI SRI RAMAN, J.- This matter is taken up by virtual/physical mode.   2. The petitioner by way of writ petition sought to question the propriety of the Demand-cum-Show Cause Notice dated 17.02.2022 vide Annexure-1 issued under Section 63 of the Odisha Goods Services Tax Act, 2017 (for brevity hereinafter referred to as “OGST Act”) in Form GST ASMT-14 prescribed under Rule 100(2) of the Odisha Goods and Services Tax Rules, 2017 (for short hereinafter be referred to as “OGST Rules”) enclosing therewith Form GST DRC-01 prescribed under Rule 142(1) indicating demand to the tune of Rs.2,88,706/- comprising Tax of Rs.1,34,318/- + Interest of Rs.20,070/- + penalty of Rs.1,34,318/- pertaining to tax periods from 01.04.2020 to 31.03.2021 [Financial Year 2020-21] inter alia on the following fact and grounds: “*** 1.3. That upon examination of the registration data pool available with the GSTN, it is found that the noticee h....

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