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2023 (10) TMI 147

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Full Text of the Document

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....te Parties : Mr.Diganta Das, ASC for CT & GST ORDER 1. This matter is taken up through hybrid arrangement. 2. The challenge in the present petition is to an order dated 18th April, 2023 of the Additional State Tax Officer CT & GST, Balasore Circle (Opposite Party No.2) under Section 73 of the CGST/OGST Act, 2017 for the tax period July, 2017 to March, 2018. 3. A perusal of the impugned....

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