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RSL OVERSEAS LLP, KOLKATA AND ANOTHER vs. STATE OF ODISHA AND OTHERS
(Orissa High Court)

Hon'ble Judges:

ARINDAM SINHA
SAHOO
Pet. Counsel
Debasish Ghosh
Talha Ahmed Khan
Sourav Suman Bhuyan
Res. Counsel
Sunil Mishra

Petitioner / Applicant

RSL OVERSEAS LLP, KOLKATA AND ANOTHER
Respondent STATE OF ODISHA AND OTHERS
Court Orissa High Court
State

Odisha

Date Sep 3, 2024
Order No.

W. P. (C) No. 21541 of 2024

Citation

2024(9) TAXREPLY 10779
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ORDER

JUDGMENT ARINDAM SINHA, J. 1. Mr. Ghosh, learned advocate appears on behalf of petitioner and submits, his client dispatched goods to the consignee upon them having been purchased. E-Way bill was generated on 6th August, 2024 to enable the goods being transported from his client to the buyer in West Bengal, whose instruction was to ship to the consignee in Chhattisgarh. The goods vehicle was seized on 7th August, 2024. Notice in Form GST Mov-07 dated 14th August, 2024 was served on driver of the vehicle. On that date itself his client had informed the authority of being owner of the goods. 2. He submits, there are two grounds of challenge to subsequently issued order of demand of penalty dated 21st August, 2024, that too upon the driver. Firstly, mandate in section 129 in Odisha Goods and Services Tax Act, 2017 is for the notice to be issued within seven days of detention or seizure. It was not so done. Commencing from seizure dated 7th August, 2024, notice dated 14th Au....

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