2026 (1) TMI 1433

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....anaya Kishore Harichandan, Advocate. For the Opposite Parties: Mr. Sunil Mishra, Standing Counsel (for State CT & GST). ORDER 1. Petitioner, Works Contractor, having ceased to have business since 2016, did not choose to be registered after introduction of the Central Goods and Services Tax Act/the Odisha Goods and Services Tax Act, 2017 (Collectively, "GST Act") and he has preferred the i....

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....d 12.11.2021 under the said provision treating the petitioner as unregistered. It is further submitted that the appeal preferred under Section 107 of the GST Act against the said ex-parte order of assessment stood dismissed by order dated 16.02.2024; thereby, the demand raised in the assessment got confirmed. 2.1. It is contended by Mr. Harichandan, learned Advocate that based on the data avail....

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....rmation from the concerned authority instead of relying blindly on the data uploaded in the WAMIS and Income Tax Portal. 3. Mr. Sunil Mishra, learned Standing Counsel for CT and GST Organization having availed opportunities to obtain instruction (s) on earlier occasion (s), furnished the written instructions submitted by the Joint Commissioner of CT & GST, CT & GST Circle, Ganjam-II, Berhampur ....

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....mained unregistered under the GST Act under an impression that though he had turnover as uploaded in the WAMIS against Srikant Das. He submitted that confusion arose as the names of both the registered and unregistered persons are identical. 4. In view of such conceded position and taking note of written instruction(s) of Joint Commissioner of CT & GST, CT & GST Circle, Ganjam-II as furnished b....