2023 (9) TMI 1661

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....rties: Mr. Sunil Kumar Mishra, Standing Counsel ORDER This matter is taken up through hybrid arrangement. 2. Heard learned counsel for the petitioner and learned counsel for the State. 3. The petitioner has filed this writ petition seeking direction from this Court to quash the order dated 31.03.2023 passed by the opposite party No.1/learned 1st Appellate Authority by confirming the or....

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....ailabala Moharana and son Manoj Kumar Moharana, the petitioner by constituting a Partnership Firm in the name and style of M/s. Prahallad Moharana and partners with effect from 05.04.2016 was also engaged in providing Works Contract Service. After the death of Prahallad Moharana other two partners continued the business by reconstituting the partnership firm with effect from 18.07.2017 as a Super ....

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....der Section 63 of the OGST Act in Form GST ASMT 14 and Form GST DRC 01 dated 09.07.2021 relying on WAMIS data with the allegations that the Works Contractor has failed to obtain registration and discharge the tax liability and other liabilities which is amounting to Rs. 1,23,07,455/- reflected in WAMIS. As the same was not communicated to the petitioner, the petitioner could not submit the reply t....

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....itioner along with another continued to operate the Firm registered in the name of M/s Prahallad Moharana. Hence, the liability fixed on the petitioner by the department is not illegal. Further, it is contended that the Registration Certificate of the dealer is not valid after death of the proprietor as reported. However, the legal heir has received the payment of Rs. 1,23,07,455.00 which has not ....