2022 (10) TMI 175

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....ent - Mr. Sunil Mishra, ASC (CT & GST) ORDER This matter is taken up by virtual/physical mode. 2. Writ Petitioner has come up before this Court challenging the order dated 28th January, 2022 passed U/s 74(9) of the Odisha Goods & Services Tax Act, 2017 (OGST Act). 3. It is submitted by the counsel for the Petitioner that the Petitioner was registered under the erstwhile Odisha Value Ad....

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....nt". 4. Placing stress on the findings of the adjudicating authority vide order dated 28th January, 2022 vide Annexure-1, Mr. Mishra, learned Additional Standing Counsel for the CT & GST, appearing on advance notice, submitted that the Viability Gap Fund as received from the Government being deposited with the account under "GSTIN21AACCL6065D1ZY"; it was obligated on the part of the Petitioner ....