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    <title>2022 (4) TMI 1453 - ORISSA HIGH COURT</title>
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    <description>The court dismissed the writ petition challenging the legality of the Office Memorandum dated 10.12.2018 and the revised Schedule of Rates (SoR) 2014. The petitioner&#039;s claims for restitution of GST benefits were also rejected as time-barred. The court emphasized that determining GST amounts fell under the authority of the CGST/OGST Act and declined to intervene, leaving the petitioner to pursue other legal avenues for relief.</description>
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      <description>The court dismissed the writ petition challenging the legality of the Office Memorandum dated 10.12.2018 and the revised Schedule of Rates (SoR) 2014. The petitioner&#039;s claims for restitution of GST benefits were also rejected as time-barred. The court emphasized that determining GST amounts fell under the authority of the CGST/OGST Act and declined to intervene, leaving the petitioner to pursue other legal avenues for relief.</description>
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