2024 (9) TMI 595

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....v. For the Opposite Parties: Mr. T.K. Satapathy, Sr. Standing Counsel, GST, Central Tax and Customs ORDER This matter is taken up through hybrid mode. 2. Heard Mr. A.K. Mohanty, learned counsel for the petitioner and Mr. T.K. Satapathy, learned Senior Standing Counsel, GST, Central Tax and Customs appearing for the opposite parties. 3. The petitioner has filed this writ petition cha....

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....ed that the order dated 09.11.2023 passed by the authority under Annexure-1 relying upon the intelligence report for the assessment year 2017-18 and 2018-19 is different than that of the order dated 04.12.2023 passed by the Adjudicating Authority under Annexure-5 for the period from October, 2017 to March, 2018. It is contended that there may be some overlapping, but unless the same is brought to ....

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....ted 09.11.2023. But for the period from October, 2017 to March, 2018, the Adjudicating Authority passed the order on 04.12.2023 under Annexure-5. As it revealed from the order dated 04.12.2023, the Adjudicating Authority before passing the order has given thrice opportunity to the petitioner but the petitioner did not participate in the proceeding. As it appears from the record that the petitioner....

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....apping of the amount and, as such, the authority could have considered the same. Furthermore, it is also not correct to say that the order passed by the authority under Annexure-1 involves the period, which has been taken in the order passed under Annexure-5. But fact remains, if the demand has been raised for a particular period by the authority under Annexure-1, the same have been taken into con....