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RAJENDRA NARAYAN MOHANTY vs. CT & GST AND OTHERS
(Orissa High Court)

Hon'ble Judges:

JASWANT SINGH
M.S. RAMAN
Pet. Counsel
Sanjeev Udgata
Res. Counsel
Sidharth Shankar Padhi
Radheshyam Chimanka
S.k. Parhi

Petitioner / Applicant

RAJENDRA NARAYAN MOHANTY
Respondent CT & GST AND OTHERS
Court Orissa High Court
State

Odisha

Date Feb 24, 2022
Order No.

W.P (C). No. 5332 of 2022

Citation

2022(2) TAXREPLY 5431
Original Order
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ORDER

1. This matter is taken up by virtual/physical mode. 2. The Petitioner questions the Show Cause Notice dated 25.01.2022 issued by the Opposite Party No. 1 (CT and GST Officer, Cuttack-I East Circle, Cuttack) vide Annexure-2 series U/s 74 of the CGST/OGST Act on the ground that the Proper Officer has no jurisdiction to invoke said provision. By referring to instructions appended to GSTR-9 (Annual Return) as substituted by virtue of the Central Goods and Services Tax (14th Amendment) Rules, 2018, counsel for the Petitioner submits that the Opposite Parties sought to restrict him to avail input tax credit from his electronic credit ledger. He further submits that the instructions cannot have the overriding effect over the provisions of the statue. 3. Mr. Sidhartha Shankar Padhi appearing for the Opposite Party No. 1 (CT and GST Organization) submits that the Petitioner though received TDS for the months October 2018, November 2018, January 2019, February 2019 and March 2019 dur....

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