2023 (9) TMI 1

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.... ORDER 1. This matter is taken up through Hybrid Mode. 2. Heard Mr. Sumit Lal, learned counsel appearing for the revision petitioner and also heard Mr. S.S. Padhi, learned Addl. Standing Counsel appearing for the CT & GST. 3. By means of this revision petition filed under Section-80 of the Odisha Value Added Tax, 2004, the order dated 28.02.2019 passed in S.A. No. 347 (VAT) of 2013-14 delivere....

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....Mr. Lal, learned counsel has further asserted that by the recent amendment which was carried out in 2015, the penalty has been reduced to 100% from 200%. There cannot be any debate over the said legislative change. That benefit has been urged to be given to the dealer, the petitioner. 6. Mr. S.S. Padhi, learned Addl. Standing Counsel for CT & GST has contended that there is no infirmity in the ju....