2024 (2) TMI 712

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....he Opposite Parties : Mr. P.K. Parhi, DSGI (for O.P.1) Mr. Sunil Mishra, Standing Counsel for the Revenue (for O.Ps.3-5) ORDER W.P.(C) No.2695 of 2024 And I.A. No.765 of 2024 01. This matter is taken up through hybrid mode. 2. The petitioner by way of filing the writ petition has challenged the vires of Clause (c) of Sub-section (2) of Section 16 of the Odisha Goods and Services Tax Act, 20....

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....g for the petitioner that by invoking provisions of Section 73 of the OGST/CGST Act, the petitioner has been assessed to tax for the tax period from July, 2017 to March, 2018 on the ground that the supplier has not shown the said transaction in its Form-GSTR-3B. It is further submitted that it is inconceivable that for the default on account of supplier, the Petitioner-recipient, who has already s....