2021 (4) TMI 554

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....rn to by the Principal Commissioner, GST and Central Excise, Bhubaneswar Commissionerate on behalf of Opposite Party Nos.1 to 7 is produced in Court today, which is taken on record. 2. It is stated in the said affidavit that "after receiving information from Devi Prasad Tripathy having PAN as being an individual advocate practicing in the Hon'ble High Court of Odisha", further proceedings against....

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....arhi, learned Assistant Solicitor General of India, has fairly admitted that no notice in the first instance ought to have been issued to the Petitioner, who is a practicing advocate. However, when specifically asked whether the clear instructions have been issued by the Department to all the officers involved in the enforcement of the GST regime that practising advocates should not be issued noti....