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SOURAV SATAPATHY vs. COMMISSIONER OF CT & GST & OTHERS
(Orissa High Court)

Hon'ble Judges:

B. R. SARANGI
S. RAMAN
Pet. Counsel
K. R. Choudhury
Res. Counsel
Sunil Mishra

Petitioner / Applicant

SOURAV SATAPATHY
Respondent COMMISSIONER OF CT & GST & OTHERS
Court Orissa High Court
State

Odisha

Date May 2, 2023
Order No.

W. P (C) No. 12455 of 2023

Citation

2023(5) TAXREPLY 7470
Original Order
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ORDER

ORDER 01. This matter is taken up through hybrid mode. 2. Heard Mrs. K.R. Choudhury, learned counsel for the petitioner and Mr. Sunil Mishra, learned Standing Counsel for CT & GST. 3. The petitioner has filed this writ petition seeking to quash the demand raised by the authority under Annexures-7 and 8 series considering the payment made through statutory return form GSTR-3B under Annexure-5 series. 4. Mrs. K.R. Choudhury, learned counsel for the petitioner contended that though the petitioner deposited the amount, demand for 2017-18 has been raised by the authority by issue of DRC-07 dated 18.10.2019, which was rectified vide order dated 17.03.2020, which the petitioner claimed that he is not liable to pay. Again, vide notice dated 17.03.2020 pertaining to 2018-19 under Annexure-8 series the demand has been raised vide assessment order dated 29.07.2021 pursuant to notice dated 17.03.2020 issued under Section 63 of the OGST Act. Therefore, the petitioner has appr....

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