2024 (1) TMI 1370

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..... ati, Adv For the Opposite Parties: Mr. Seshadev Das, ASC [Revenue] ORDER This matter is taken up by hybrid mode. 2. Heard Mr. S. Banarjee, learned Senior Counsel appearing along with Mr. S.R. Pati, learned counsel for the petitioner and Mr. Seshadev Das, learned Addl. Standing Counsel for the Revenue. 3. The petitioner has filed this writ petition challenging the order dated 31.12.2023 pass .....

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..... y filing the present writ petition invoking extra ordinary jurisdiction under Articles 226 and 227 of the Constitution of India. 6. Having heard learned counsel for the parties and after going through the records, but, however, without expressing any opinion on the merits of the case itself, it is directed that since the order passed by the authority under Section 73 of the Odisha GST Act, 2017 i .....

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