2022 (3) TMI 1305

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....s : Mr. Sunil Mishra, ASC (CT & GST) ORDER (Oral) 1. This matter is taken up by virtual/physical mode. 2. Assailing the orders dated 1st November, 2021 passed under Section 73 of the Odisha Goods and Services Tax Act, 2017 (for short, 'OGST Act') by the Deputy Commissioner of CT & GST Sambalpur-I Circle, Sambalpur pertaining to the tax periods from April-2019 to March, 2020 (financial yea....

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....able opportunity to rectify such error, crypt in while feeding onto the computer system during preparation of return, was not given. Therefore, counsel for the Petitioner sought to invoke the extraordinary jurisdiction under Article 226 of the Constitution to direct the Revenue Authority to reconcile. 4. Mr. Sunil Mishra, Addl. Standing Counsel appearing for CT & GST organization opposed such a....

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....he counsel for the Petitioner further places on record the fact that the Petitioner has been served with the assessment order in November, 2021, she stated that the period of limitation is protected vide order 10th January, 2022 passed by the Hon'ble Supreme Court in Miscellaneous Application No. 21 of 2022 in Miscellaneous Application No. 665 of 2021 in Suo Motu Writ Petition (C) No. 3 of 2020. T....

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....notice of this Court that during pendency of the writ petition, the bank account of the Petitioner was under attachment for the three assessment periods. Vide order dated 11th March, 2022, the attachment order pertaining to tax period July 2020 to September, 2020 stood rectified. Learned Addl. Standing Counsel for the CT & GST submitted that the attachment order for said period has been withdrawn,....