2024 (8) TMI 1381

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....unil Mishra, Standing Counsel for Revenue ORDER This matter is taken up through hybrid mode. 2. Heard Mr. J. Patnaik, learned counsel for the petitioner and Mr. Sunil Mishra, learned Standing Counsel for Revenue. 3. The petitioner has filed this writ petition seeking to quash the letter dated 30.03.2024 under Annexure-1 and the letter dated 20.05.2024 under Annexure-5 issued by the Dep....

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....s of Central Tax (All). 5. Mr. Sunil Mishra, learned Standing Counsel for the Revenue contended that the reliance placed to the circular of the Central Government under Annexure-2 has no application to the State GST, because the circular has been specifically addressed to the Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioners of Central Tax (All). The abo....

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....er of CT & G.S.T., Cuttack) and in W.P.(C) No. 22236 of 2023 decided on 31.07.2023 (M/s. Innojet Projects Pvt. Ltd., Khordha v. The Commissioner of Commercial Taxes & Goods & Services Tax, Cuttack & Ors). According to him, in view of the aforesaid decisions, the petitioner cannot raise the ground of non compliance of principle of natural justice in the instant case. 6. Having heard learned coun....

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....ion, it is made clear that the Commissioner or an officer authorized by him in this behalf, not below the rank of an Assistant Commissioner, can pass the order and in the instant case, the impugned orders having been passed by the Deputy Commissioner, who is higher in rank to Assistant Commissioner, it is well within his jurisdiction to pass such orders. So far as the contention raised with regard....