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2025 (7) TMI 1183

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..... Jena, Learned Advocate appears on behalf of petitioner and submits, impugned is ex parte order dated 30th April, 2024 made under Section 73 of Odisha Goods and Services Tax Act, 2017. Impugned order was preceded by show cause notice dated 3rd July, 2023 relevant to tax period April, 2018 to March, 2019. Date of filing reply to the show cause was on 3rd August, 2023. His client was able to file t....