2024 (12) TMI 870

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....pta, Advocate For the Opposite Parties : Mr. Sunil Mishra, Advocate (Standing Counsel) JUDGMENT ARINDAM SINHA, J. 1. Mr. Gupta, learned advocate virtually appears on behalf of petitioner. He submits, impugned is order dated 26th September, 2024 said to be demand of tax and penalty, by which total of almost Rs. 41,00,000/- (forty one lakhs) has been demanded. The notice stood issued by ....

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....ue inasmuch as subsequent notifications have not been made delineating jurisdictions and functions. 3. He draws attention to disclosures in the writ petition to demonstrate that the Council had proposed delineation of the jurisdictions and functions by suggesting both, provisions in the Act as well as notifications to be made thereunder. On query from Court he submits, the Act does not contain ....

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....4th June and 25th July, both of year, 2017. He submits, thereby there was clear authorization of proper officers under Odisha Goods and Services Tax Act, 2017. The two notifications read together leaves no room for petitioner to contend that impugned demand suffers lack of jurisdiction. There be no interference and the writ petition dismissed. Mr. Gupta submits in reply, the notifications stand is....