2025 (4) TMI 1382

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.... Mr. Bibekanand Mohanti, Senior Advocate Mr. Ashish Kumar Samal, Advocate For the Opposite Parties : Mr. Ch. S. Misra, Senior Standing Counsel ORDER W.P.(C) No.6441 of 2025 1. It is submitted by Mr. Bibekanand Mohanti, learned Senior Advocate that the adjudicating authority has proceeded to assess the petitioner by initiating proceeding under Section 74 of the Central Goods and Service....

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.... "1.3. Further, vide notification No.21/2024-Central tax dated 8th October, 2024, 31.03.2025 has been notified under sub-section (1) of section 128A of CGST Act as the date on or before which the full payment of tax demanded in the notice/ statement/ order needs to be made by the taxpayer in order to avail the benefit of waiver of interest or penalty or both under the said section. Also, for ....