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2024 (10) TMI 1438

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....1-3-2024<br>W. P. (C) No. 5394 of 2024 - -<br>GST<br>DR. JUSTICE B.R. SARANGI MR. JUSTICE G. SATAPATHY For the Petitioner: Mr. S. Panda, Advocate For the Opposite parties: Mr. Sunil Mishra, Standing....

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....itioner contended that, since the Ministry of Finance, Department of Revenue (Central Board of Indirect Taxes and Customs) has issued an amnesty scheme vide Notification No.53/2023-Central Tax [S.O.47....