TaxTMI 
TaxTMI 
2024 (12) TMI 870
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....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 the proper officer, who is Assistant C....
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.... 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 the suggested provisions nor the notifications wer....
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...., 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 issued by the State authority. He reiterates, no notific....