2024 (6) TMI 1399

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....ra, Adv. For the Opposite Parties : Mr. S. Mishra, Standing Counsel, CT & GST. ORDER This matter is taken up through hybrid mode. 2. Heard Mr. R.P. Kar, learned Senior Counsel appearing along with Mr. D. Hazra, learned counsel for the petitioner and Mr. Sunil Mishra, learned Standing Counsel appearing for the Revenue. 3. The petitioner has filed this writ petition seeking to quash t....

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....der the Act. It is further contended that since the order has been passed under Section 107 of the Act, the matter is covered by the judgment of this Court in the case of M/s Laxmi Construction v. State Tax Officer, CT & GST Circle, Barbil (W.P.(C) No. 9545 of 2024 disposed of on 09.05.2024). 6. Having heard learned counsel for the parties and after going through the records, this Court finds t....