2024 (2) TMI 1458

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... For the Opposite Parties: Mr. Sunil Mishra, Standing Counsel (CT and GST) ORDER This matter is taken up through hybrid mode. 2. Mr. Sahoo, learned Senior Counsel appearing on behalf of petitioner while assailing the impugned order dated 29.01.2024 passed by Deputy Commissioner of State Tax, Enforcement Unit, Rourkela (Opposite Party No.1) argues that the petitioner has alternative remedy....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... M/s. Kanak Alankar, GSTIN - 21AAFFK2174G1ZQ ITEM Discrepancy Unit price per gram Total value FINE U/S-130 (2) Discrepancy Unit price per gram Total value CGST SGST Total Gold (grms) 2733.274 5200 142,13,025.00 28,42,605.00 28,42,605.00 56,85,210.00 Silver (grms) 25932.50 50 12,96,625.00 2,59,325.00 2,59,325.00 5,18,6....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... and fine have been imposed under section 122 read with sections 130, 130(1) and 130(2) of the Odisha Goods and Services Tax Act, 2017. Mr. Sahoo however submits that in the light of what has been mentioned in the impugned order, the petitioner is required to pay a sum of Rs.62,05,260/- in lieu of confiscation of the goods. He contends that impugned order has been passed in total breach of the pri....