2025 (1) TMI 1428

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..... SAHOO For the Petitioner Represented By Adv. - Mr. R.P. Kar, Sr. Advocate Mr. Debasish Hazra, Advocate For the Opposite Parties Represented By Adv. - Mr. S. Mishra, Standing Counsel(Revenue) ORDER 1.  The writ petition was moved on 15th January, 2025. On behalf of petitioner Mr. Kar, learned senior advocate had submitted, his client is engaged in, inter alia, manufacture of bric....

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....s. The proceeding was initiated pursuant to report of investigation. Petitioner subsequently produced two pieces of bricks, for them being subject to analysis. It is clear, the bricks were specially manufactured. Petitioner has been applying several tactics to get away with not paying tax. His client in proceeding had acted in accordance with law, as directed by said order dated 7th May, 2024. Tim....

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....5. There is disclosure of Form GST DRC-01A dated 21st September, 2023 being intimation of tax ascertained. A passage from the intimation is extracted and reproduced below. "Basing on the confidential information in possession that the taxpayer is engaged in following clandestine business activities, the place of business of the tax payer was inspected on dtd. 14.02.2022 by virtue of autho....