M/S Gajalaxmi Store vs. Commissioner Of CT And GST,Odisha

Heard Mr. K.K. Sahoo, learned counsel appearing for the petitioner and Mr. Sunil Mishra, learned Standing Counsel appearing for the CT & GST Department.

Against the notice of show-cause dated 28.10.2021 under Annexure-8, which is consequential to the orders under Annexures-1 & 3, the petitioner has approached this Court by filing this writ petition.

Mr. K.K. Sahoo, learned counsel appearing for the petitioner contended that authorization issued in Form –INS-01 under Annexure-1 has not been done in proper manner and, as such, the order of seizure has been issued by the authority, who is not authorized to do so. Therefore, the entire action taken by the opposite parties cannot be sustained in the eye of law.

Mr. Sunil Mishra, learned Standing Counsel appearing for the CT & GST Department contended that against show-cause notice, the writ petition is not maintainable. As such, the show- cause notice was issued in 2021 and the petitioner has approached this Court by filing this writ petition on 08.06.2023 at a belated

Considering the contentions raised by learned counsel appearing for the parties and after going through the records, this Court is of the considered view that against the notice of show- cause, the writ petition filed at a belated stage is not maintainable. More so, pursuant to show-cause notice, the authority has passed the final order and the petitioner has also made payment. Accordingly, this Court is not inclined to entertain this writ petition and the same is dismissed.