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QUALICUM SOLUTIONS PVT. LTD. vs. THE CHIEF COMMISSIONER OF CT AND GST, ODISHA, CUTTACK AND OTHERS
(Orissa High Court)

Hon'ble Judges:

ARINDAM SINHA
SAHOO
Pet. Counsel
K. Roy Choudhury
Res. Counsel
Sunil Mishra

Petitioner / Applicant

QUALICUM SOLUTIONS PVT. LTD.
Respondent THE CHIEF COMMISSIONER OF CT AND GST, ODISHA, CUTTACK AND OTHERS
Court Orissa High Court
State

Odisha

Date Nov 14, 2024
Order No.

W. P. (C) No. 27986 of 2024

Citation

2024(11) TAXREPLY 12110
Original Order
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ORDER

ORDER 1. Mrs. Roy Choudhury, learned advocate appears on behalf of petitioner and submits, impugned is order dated 9th April, 2024 made under section 73 in Odisha Goods and Services Tax Act, 2017. She draws attention to preceding show cause notice dated 29th January, 2024 and points out therefrom, her client was told that proceeding under section 73 would be initiated because it had not, inter alia, furnished reply to communication by ASMT-10 dated 29th June, 2021 detail Reference no.ZD210621008683T. She demonstrates from page-14, it is disclosure of reply dated 29th July, 2021 furnished by her client with reference to the referred communication. As such, revenue could not have proceeded under section 73 without considering her client’s reply. She seeks interference. 2. Mr. Mishra, learned advocate, Standing Counsel appears on behalf of revenue and submits, the proceeding in which petitioner was asked to furnish reply was under section 61. Even though proceeding under ....

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