2025 (1) TMI 209

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....oudhury, Advocate For the Opposite Parties: Mr. Sunil Mishra, Standing Counsel ORDER 1. Mrs. Roy Choudhury, learned advocate appears on behalf of petitioner and submits, impugned is order dated 9th April, 2024 made under section 73 in Odisha Goods and Services Tax Act, 2017. She draws attention to preceding show cause notice dated 29th January, 2024 and points out therefrom, her client was t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s given to petitioner. In the circumstances, no prejudice was suffered by petitioner. The writ petition be dismissed. 4. Section 61, by sub-section (2) requires consideration of explanation furnished. Sub-section (3) says, in case no satisfactory explanation is furnished, the proper officer may initiate appropriate action under, inter alia, section 73. On query made Mr. Mishra could not demonstra....