Mahabir Prasad Agarwalla vs. State Of Odisha

This matter is taken up by hybrid mode.

Heard Ms. K.R. Choudhury, learned counsel appearing for the petitioner, Mr. S. Mishra, learned Standing Counsel appearing for the Revenue and Mr. A. Kedia, learned Junior Standing Counsel appearing for Opposite Party No.2. 3. The petitioner has filed this writ petition seeking to quash the demand letter under Annexure-2. 4. Learned counsel appearing for the respective parties contended that the matter is covered by the judgment of this Court in Mitambini Mishra vrs. Union of India and others (W.P.(C) No.8492 of 2022 disposed of on 26.07.2022) where this Court has not inclined to entertain the writ petition, which was filed challenging Demand- cum-Show Cause Notice issued under Section 63 of the OGST Act/CGST Act, and dismissed the writ petition. However, directed that in case the proceeding still remains incomplete before the Joint Commissioner of State Tax, CT & GST Circle, Jajpur, Jajpur Road, the petitioner may, within a period of fifteen days, file reply/objection to the Demand-cum-Show Cause Notice bearing Reference No.ZD2102220102966, dated 17.02.2022 and the petitioner is at liberty to participate in the proceeding raising all such contentions which shall be dealt with by the Proper Officer in accordance with law.

In that view of the matter, the writ petition stands disposed of permitting the petitioner to pursue his remedy before the appropriate authority in accordance with law.