BharatTaxGST

M/S. S.A. Sugandh Private LTD, Samblpur vs. Chief Commissioner Of CT And GST, Odisha

WP(C)/31019/2024HC OrissaGSTCNR ODHC01087894202412 December 2024Bench: MR. JUSTICE ARINDAM SINHA,MR. JUSTICE M.S.SAHOO2 pages
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Held

The Court found that the demand order was issued beyond the time prescribed by Section 129 of the Odisha Goods and Services Tax Act, 2017. Consequently, the impugned demand was set aside and quashed.

Facts

The petitioner challenged an order of demand for tax and penalty. The detention order was issued on August 30, 2024, followed by a notice on August 31, 2024, and the demand order on September 11, 2024.

Key Issues

Whether the demand order for tax and penalty was issued within the time limit stipulated by Section 129 of the Odisha Goods and Services Tax Act, 2017.

Sections Cited

Section 129

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
Page 1 of 2 IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No.31019 of 2024 M/s. S.A. Sugandh Private Limited, Sambalpur …. Petitioner Represented By Adv. – Mr. R.P. Kar, Sr. Advocate Ms. I. Tripathy, Advocate -versus- Chief Commissioner of CT & GST, Odisha and others …. Opp. Parties Represented By Adv. Mr. Sunil Mishra, Advocate (Standing Counsel) CORAM: THE HON'BLE MR. JUSTICE ARINDAM SINHA AND THE HON'BLE MR. JUSTICE M.S. SAHOO Order No.
12.12.

2024

01.1.

Mr. Kar, learned senior advocate appears on behalf of petitioner and submits, impugned is order of demand of tax and penalty dated 11th September, 2024. He demonstrates from disclosures in the petition, detention order is dated 30th August, 2024 and the notice issued, next day (31st August, 2024). Re

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Reproduced from the public record of the Orissa High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.