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2022 (8) TMI 401 - HC - GSTMaintainability of petition - availability of alternative remedy of appeal - Vires of Clause (c) of Sub-Section (2) of Section 16 of the Odisha Goods and Services Tax Act, 2017 - Input tax credit - HELD THAT:- Issue notice for 15th November, 2021. Seeking stay on further proceedings - HELD THAT:- The Petitioner is directed to deposit 20% of the tax as determined vide assessment order dated 12th May, 2022 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.
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