2025 (12) TMI 702

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ssued under Section 63 of the Central Goods and Services Tax Act/the Odisha Goods and Services Tax Act, 2017 (Collectively, "GST Act"), brought the petitioner before this Court by way of filing the present writ petition. 2. Mr. Rudra Prasad Kar, learned Advocate appearing for the petitioner submitted that on completion of works with respect to "strengthening of existing infrastructure for Arjunpur in Doogaon block under RASM" and "strengthening of existing infrastructure of Kutumdola in Balangir block under RASM" on or before 21.05.2017, i.e., prior to introduction of the GST Act, the petitioner received payments during the tax periods from July, 2017 to March, 2018. 2.1. It is submitted that the petitioner did not continue with his r....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....017. The petitioner ceased to be a registered taxpayer after said date. Alternative remedy cannot be a restriction for this Court to entertain the writ petition inasmuch as the SCN was sent to an e-mail address which remained dormant after 01.07.2017. Therefore, the SCN claimed to have been served on the petitioner as contended by the learned Standing Counsel is far from reality. He, thus, fervently requested for grant of opportunity to the petitioner to substantiate his claim. 5. Heard Mr. Rudra Prasad Kar, learned Senior Advocate being assisted by Mr. Asit Kumar Dash, learned Advocate for the petitioner and Mr. Sunil Mishra, learned Standing Counsel for State C.T. and G.S.T. Organisation. 6. This Court on perusal of the documents fo....