TaxTMI 
TaxTMI 
2023 (2) TMI 93
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....: Mr. Sunil Mishra, A.S.C. for the Revenue ORDER 1. The challenge in the present petition is to a notice dated 19th February 2022 issued by the Deputy Commissioner of CT and GST to the Petitioner requiring him to produce the documents related to stock retention and vehicles used in generation of e-way bills for inward and outward supplies as well as to the intimation dated 31st March 2022 of t....
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....that payment of the demanded tax was made "on protest in order to release the detained vehicle", the fact remains that no such letter recording any 'protest' has been produced before this Court. It certainly was not made at the time of payment. What has been shown to the Court is a letter written by the Petitioner to the Department on 6th July 2022 disowning the payment of tax and interest. The ex....
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....t' and also to "file any submissions against the proposed liability" in Part-B of Form-GST DRC-01A. The Petitioner did not opt for the above procedure. Instead, he made the full payment of the tax demanded by the Department without any protest. It is only three months after making such payment that he chose to write a letter disclaiming any liability and neither saying that the earlier payment was....
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....th the relevant provisions of Act, the proceedings initiated vide the said notice are hereby concluded. Signature: Name: PRAN SHANKAR DEOTA Designation/Status:Deputy Commissioner of CT & GST Jurisdiction: Odisha 7. Initially, Mr. Pattanaik, learned counsel for the Petitioner repeatedly urged that he was aggrieved by the above letter. When it was pointed out to him that there was nothin....