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SHALIMAR CHEMICAL WORKS (P) LTD. vs. COMMISSIONER OF COMMERCIAL TAXES AND GOODS AND SERVICE TAX AND ANOTHER
(Orissa High Court)

Hon'ble Judges:

SARANGI
RAMAN
Pet. Counsel
Somnath Banerjee
S.r. Pati
Res. Counsel
Sunil Mishra

Petitioner / Applicant

SHALIMAR CHEMICAL WORKS (P) LTD.
Respondent COMMISSIONER OF COMMERCIAL TAXES AND GOODS AND SERVICE TAX AND ANOTHER
Court Orissa High Court
State

Odisha

Date May 4, 2023
Order No.

W. P. ( C ) No. 13540 of 2023

Citation

2023(5) TAXREPLY 7737
Original Order
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ORDER

ORDER 01. This matter is taken up through hybrid mode. 2. Heard Mr. Somnath Banerjee, learned counsel appearing for the petitioner and Mr. Sunil Mishra, learned Standing Counsel appearing for CT & GST. 3. The petitioner has filed this writ petition challenging the audit report dated 24.03.2023 under Annexure-4 and the subsequent notice issued under Section 65 (6) of the OGST Act, 2017 vide Annexure-5 by which the petitioner has been directed to discharge its statutory liabilities as per the provisions of the Act and the Rules made thereunder, failing which proceeding as deemed fit may be initiated against it under the provisions of the Act. 4. Mr. Banerjee learned counsel for the petitioner contended that against certain objections in the audit report, the petitioner is not liable to be charged with liability and, therefore, to the extent that where the petitioner is not liable to pay, the same should not be charged against the petitioner. 5. Mr. Sunil Mishra....

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