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    <title>2023 (5) TMI 1316 - ORISSA HIGH COURT</title>
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    <description>The HC determined that the Additional Commissioner of Sales Tax (Appeal) lacked jurisdiction to conduct a suo motu revision under the Odisha Value Added Tax Act, 2004. Consequently, the HC quashed the revisional order dated 22-6-2017 and the subsequent order by the Commissioner of CT &amp; GST dated 6-3-2019, disposing of the writ petition.</description>
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