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ROYAL INFINITY MULTIVENTURES (P) LTD. vs. ADDL. COMMISSIONER GST & CENTRAL EXCISE COMMISSIONERATE, ROURKELA AND OTHERS
(Orissa High Court)

Hon'ble Judges:

B.R. SARANGI
G. SATAPATHY

Pet. Counsel

A.k. Mohanty

Res. Counsel

T.k. Satapathy

Petitioner / Applicant	ROYAL INFINITY MULTIVENTURES (P) LTD.
Respondent	ADDL. COMMISSIONER GST & CENTRAL EXCISE COMMISSIONERATE, ROURKELA AND OTHERS
Court	Orissa High Court
State	Odisha
Date	May 14, 2024
Order No.	W. P. (C) No. 11912 of 2024
Citation	2024(5) TAXREPLY 10787
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ORDER
ORDER This matter is taken up through hybrid mode. 2. Heard Mr. A.K. Mohanty, learned counsel for the petitioner and Mr. T.K. Satapathy, learned Senior Standing Counsel, GST, Central Tax and Customs appearing for the opposite parties. 3. The petitioner has filed this writ petition challenging the orders passed by the authority under Annexures-1, 5 and 6 on the ground that without taking into consideration the overlapping period, the demand has been raised. 4. Mr. A.K. Mohanty, learned counsel for the petitioner contended that so far as the demand raised by the authority under Annexure-1 dated 09.11.2023 is concerned, the same has been passed on the basis of the intelligence report for the period from 2017-18 and 2018-19. But the order dated 04.12.2023 has been passed by the Adjudicating Authority without taking into consideration the period of assessment already done by the authority under Annexure-1 relying upon the intelligence report. 5. Mr. T.K. Satapathy, le....