M/S. Orissa Stevedores LTD. vs. Deputy Commissioner, Heads Of Audit Team-9, CT And GST Territorial Range
Original PDF →No AI summary yet for this judgment.
Cause title — parties, addresses and appearances
ORDER 05.03.2024 Order No.
This matter is taken up by hybrid mode.
Heard.
The petitioner has filed this writ petition seeking to quash the order dated 20.01.2024 issued by opposite party no.1 under Annexure-6, by which the Dy. Commissioner of CT & GST, Head of Audit Team-9, Cuttack has observed that on the verification of records, there is no error apparent on the face of record, which needs to be rectified under Section 161 of the OGST Act, 2017 and by observing so rejected the petition filed by the petitioner. But at the same time, it is observed that after issue of ADT-02 if the petitioner is de-satisfied with the audit report, he may prefer to appear before the adjudicating authority.
In course of hearing, Mr. J. Sahoo, learned Senior Counsel appearing along with Ms. Kajal Sahoo, learned counsel appearing for the petitioner states that the petitioner may be permitted to withdraw the writ petition with liberty to pursue its remedy before the appropriate forum in accordance with law.
In view of the above submission, the writ petition stands disposed of as withdrawn with the liberty as aforesaid.
Ashok
(DR. B.R. SARANGI)
JUDGE
(G. SATAPATHY)
JUDGE
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.