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    <title>2021 (4) TMI 73 - ORISSA HIGH COURT</title>
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    <description>The court quashed the show cause notice and orders issued by the State GST authority against a petitioner trading iron and scraps under the Odisha Goods and Services Tax Act. The court emphasized cooperation with Central GST authorities and directed no coercive action until the conclusion of proceedings by the Central tax authorities, highlighting the importance of avoiding overlapping investigations by Central and State tax authorities. The writ petition was allowed in favor of the petitioner.</description>
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      <description>The court quashed the show cause notice and orders issued by the State GST authority against a petitioner trading iron and scraps under the Odisha Goods and Services Tax Act. The court emphasized cooperation with Central GST authorities and directed no coercive action until the conclusion of proceedings by the Central tax authorities, highlighting the importance of avoiding overlapping investigations by Central and State tax authorities. The writ petition was allowed in favor of the petitioner.</description>
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