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2021 (4) TMI 271 - HC - GSTInput Tax Credit - tax dues has not been paid or short paid or refund has been released erroneously or input tax credit has been wrongly availed or utilized as provided under Section 74 of the Odisha Goods and Services Tax Act - HELD THAT:- It may be noted that the period of enquiry as far as Central tax authority is concerned is from July, 2017 to September, 2018 whereas Opposite Party No.3 has issued a show cause notice specific for April, 2018 and, therefore, there is also an overlapping of the periods. The Court quashes the show cause notice dated 23rd July, 2019, the impugned order dated 5th November, 2019 including the order dated Nil all passed by Opposite Party No.3 and directs that till the conclusion of the proceedings initiated against the Petitioner by the DGGSTI, no coercive action be taken against the Petitioner by the Opposite Party No.3 - Petition allowed.
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