2023 (4) TMI 659

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....titioner Mr. J.M. Pattanaik, Advocate For the Opposite Parties : Mr. P.K. Panda, Senior Standing Counsel for CGST(Central) JUDGMENT 1. Both the petitions have been filed by the same Petitioner and arise in similar set of facts. They are accordingly being disposed of by this common judgment. 2. In W.P.(C) No. 23950 of 2017, the challenge is to the notice dated 23rd April, 2007 and lette....

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....e authority expressing its inability to collect documents after such a long lapse of time. Thereafter, the present petition was filed in this Court. On 11th December, 2017, an interim order was passed staying further proceeding pursuant to the impugned notices. That interim order has continued. 4. Pursuant to the notice issued, a counter affidavit filed by the Department where inter alia refere....

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....al No. 10763 of 2017 filed against the said judgment stands dismissed by the Supreme Court of India on 11th January, 2023. The net result is the orders answering the issue in favour of the Petitioner have been upheld by the Supreme Court of India. 7. Accordingly, the impugned notice dated 23rd April, 2007 and further letter dated 30th October, 2017 issued by the Department to the Petitioner are....