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TMI Blog2025 (4) TMI 1586X X X X Extracts X X X X X X X X Extracts X X X X ..... ies : Mr.S.Mishra, Sr.Standing Counsel for CT & GST Mr.A.Kedia, Jr. Standing Counsel for O. P. No. 3 ORDER 1. Heard Mr.Tiberwal, learned counsel for the Petitioner and Mr.Mishra, learned Senior Standing Counsel for the CT & GST as well as Mr.Kedia, learned Jr.Standing Counsel for Opposite Party No.3. 2. The ex-parte order passed by the Asst. Commissioner of State Tax, CT & GST Circle, Cuttack ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on such a score. Be that as it may, the submission advanced before us relates to passing of an ex-parte order as the knowledge have been imputed recently. 4. Section 146 of OGST Act, 2017 postulates that the Government on the recommendations of the Council may notify the Common Goods and Services Tax Electronic Portal to facilitate the registration, payment of tax, furnishing of returns, computat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... one of the following method' has to be understood in a pragmatic manner in the sense that the several methods imbibed within the folds of the said section, any one of them if exhausted by the authority would be construed as compliance under the aforesaid provision. Any other meaning assigned and/or ascribed to the expression 'any one of the following method' would be against the legislative inten ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under Article 226 of the Constitution, if the approach is made belatedly and bereft of any reasonable explanation. The delay and laches attributable to the conduct of the litigant may disentitle him to get the relief and the Court may at times refuse to exercise such discretion vested upon them. 6. The moment the order is uploaded in the common portal and the returns are statutorily required to b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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