2023 (9) TMI 1500

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....arties Mr. Sunil Mishra, Standing Counsel ORDER 1. This matter is taken up through hybrid arrangement. 2. Heard Ms. R.Kurmy, learned counsel appearing for the petitioner and Mr. S. Mishra, learned Standing Counsel appearing for the CT & GST Department. 3. The Petitioner has filed this writ petition seeking direction to the Opposite Party No.2 to unblock the Electronic Credit Ledger of ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hat the recipient is found to be non-functioning at the place of business. It is further contended that neither any order with respect to blocking the Electronic Credit Ledger has been served nor any show cause notice or a notice of hearing therefor has ever been served upon the petitioner. 5. Per contra, Mr. S.Mishra, learned Standing Counsel appearing for the CT & GST Department contends that....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....i.e. 30.06.2024 the portal of the petitioner will automatically be revived. 7. He further contends that non-functioning of the Taxpayer in the declared place of business is coming under the provision of Sub Clause-1(a)(i) of Rule 86A of the Odisha Goods and Services Tax Rules, 2017 about which being queried to the petitioner, he remained silent. The said provision is enumerated herein below tha....