Login | Register

GST Library

TaxReply Support

YouTube Videos

Twitter

Buy Premium Tax Domains

About Us

Contact Us

Our Services

TaxReply India Pvt Ltd

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

Add to Favorites Add to favorites.
Download Original Order
Print (Full Page)
Print (Judgement Only)

TaxGPT Beta

Summarize this case by TaxGPT in
OR
Listen this case in simple words  
Audio Timeline
  AA   |   Print

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 ....

Premium Content !

This is premium content of TaxReply, available to paid subscribers only.

Kindly Subscribe GST Library to unlock all features.
View Subscription Plans
Download Full Judgement :
25
Apr
S
M
T
W
T
F
S
25 Apr

☑ Half-Yearly | ITC-04

ITC-04 for the half year (Oct - Mar 2025) (For taxpayers > 5 Cr. Turnover) - Rule 45.

☑ Annual | ITC-04

ITC-04 for complete FY 2024-25 (For taxpayers <= 5 Cr. Turnover) - Rule 45.

28 Apr

☑ Monthly | GSTR-11

GSTR-11 for the m/o Mar 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

30 Apr

☑ Quarterly | QRMP

Last date for opt-in / opt-out QRMP Scheme for quarter Apr - June 2025 (Rule 61A)