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2024 (2) TMI 712 - ORISSA HIGH COURTVires of Clause (c) of Sub-section (2) of Section 16 of the Odisha Goods and Services Tax Act, 2017/ Central Goods and Services Tax Act, 2017 - Input Tax Credit - HELD THAT:- Issue notice to the opposite parties. One extra copy of the writ petition be served on Mr. P.K. Parhi, learned DSGI and three extra copies of the brief be served on Mr. Sunil Mishra, learned Standing Counsel appearing for the Revenue by tomorrow (07.02.2024) enabling them to obtain instruction in the matter and file counter affidavit. As an interim measure, it is directed that the petitioner shall deposit 20% of the tax as determined vide assessment order dated 17.12.2023 passed under Section 73 of the OGST/CGST Act within a period of four weeks from today. In the event of such deposit, no coercive action shall be taken against the petitioner till disposal of the writ petition. List this matter along with W.P.(C) No.13302 of 2022 on the date fixed therein.
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