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TMI Blog2022 (8) TMI 401X X X X Extracts X X X X X X X X Extracts X X X X ..... .K. Khuntia, Addl. Govt. Advocate for Opp.Party No.2 And Mr. Sunil Mishra, Addl. Standing Counsel for CT & GST Organisation (Opp.Party Nos. 3 to 5) ORDER (Oral) 1. This matter is taken up by virtual/physical mode. 2. The Petitioner by way of filing the writ petition has challenged the vires of Clause (c) of Sub-Section (2) of Section 16 of the Odisha Goods and Services Tax Act, 2017 (in short, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g provisions of Section 73 of the OGST/CGST Act, the Petitioner has been assessed to tax for the tax period from June, 2019 to February, 2020 on the ground that the supplier namely, OCL Iron and Steel Ltd. bearing GSTIN- 21AAACO8611JIZO has remained non-filer of Form-GSTR-3B. It is submitted that it is inconceivable that for the default on account of supplier, the Petitioner-recipient, who has alr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on behalf of the Opposite Party No.2 and Opposite Party Nos. 3 to 5 respectively. Let requisite number of copies of the writ petition be served on them within three working days. 8. Requisite for issuance of notice to the Opposite Party No.6 by speed post with A.D. be filed within three working days. I.A. No. 7004 of 2022 9. In this I.A., the Petitioner has prayed for stay of further proceedin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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