2024 (12) TMI 335

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....te For the Opp. Parties : Mr. A.P. Das, Jr. Standing Counsel ORDER 1. Mrs. Wallace, learned advocate appears on behalf of petitioner and submits, impugned is order in original dated 2nd May, 2024 made pursuant to demand-cum-show cause notice dated 22nd November, 2023 issued under section 73 in Central Goods and Services Tax Act and Odisha Goods and Services Tax Act, both of 2017. Pointing....

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....nsel appears on behalf of revenue and hands up circular dated 15th October, 2024 issued by Central Board of Indirect Taxes and Customs, GST policy wing. He refers to clause 3.5 to submit, where no appeal has been preferred, the assessee must apply for rectification under section 148 within period of six months from date of issuance of the notification, being said notification dated 27th September,....