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2024 (2) TMI 938
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....for CT & GST Organization ORDER This matter is taken up through hybrid mode. 2. The challenge in the present writ petition is to an order dated 23.11.2023 of the Deputy Commissioner of State Tax, CT & GST, Bargarh Circle, Bargarh (Opposite Party No.2) under Section 73 of the OGST Act, 2017 for the tax period 1st July, 2017 to 31st March, 2018. 3. A perusal of the impugned order reveals that ....