2022 (8) TMI 752

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....l for O.P. Nos. 1,2 & 3, Mr. Sunil Mishra, ASC (CT & GST Organization) for O.P. Nos. 4 & 5 ORDER (Oral) W. P. (C) No. 7910 of 2022 And W.P. (C) No. 8037 of 2022 1. This matter is taken up by virtual/physical mode. 2. W.P. (C) No. 7910 of 2022 Assailing Order dated 28th February, 2022 vide reference No.ZD2102220202790 passed by the State Tax Officer, CT & GST Circle, Dhenkanal raising a demand....

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....titution of India, hence the same may be declared as Ultra-Vires. ***" 3. W. P. (C) No. 8037 of 2022 This matter, not on board today in the cause list published for the day, is directed against Order dated 28th February, 2022 vide reference No.ZD210222020304F passed by the State Tax Officer, CT & GST Circle, Dhenkanal raising a demand of Rs.54,77,746/- tax periods from 1st April, 2018 to 31st Ma....

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....y. 4. Since common issues are raised in both the writ petitions with identical prayers, both the writ petitions, pertaining to assessment for the tax periods 1st July, 2017 to 31st March, 2018 [Financial Year 2017-18] and 1st April, 2018 to 31st March, 2019 [Financial Year 2018-19], are heard and disposed of by way of this common order. 5. At the time of hearing, Mr. Tushar Kanti Satapathy, coun....

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.... Nos.1, 2 & 3) and Mr. Sunil Mishra, Additional Standing Counsel for CT & GST Organization, Odisha (Opp. Party Nos. 4 & 5) have no objection for such proposal as advanced by the counsel for the Petitioner. 8. It is seen that the adjudication Order being passed on 28th February, 2022 in respect of both the Financial Years in questions as referred to above, the writ petitions have been filed on 25t....