2026 (4) TMI 1216

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....Advocate. For the Opposite Parties: Mr. Sunil Mishra, Standing Counsel. ORDER 1. The Petitioner, Supplier of Goods and Services, consequent upon notice for audit under Section 65 of the GST Act read with Section 101 of the Central Goods and Services Tax Act, 2017/the Odisha Goods and Services Tax Act, 2017 (Collectively, "GST Act"), participated in the proceeding. As a consequence of subm....

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....in proper perspective the classification of nature of supply. 2. Advancing his argument Sri Chitta Ranjan Das, learned Advocate strenuously urged that the activity of export of iron ore fines having Fe contents of more than 57% is purely "supply of goods", which can at no stretch of imagination be comprehended to mean "composite supply of goods and services". 3. Such plea has strongly been o....

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....who are vested with powers to adjudicate both on question of facts as well as question of law. 6. The Hon'ble Supreme Court in Radha Krishan Industries Vrs. State of Himachal Pradesh, (2021) 3 SCR 406, held, inter alia, that where an effective alternative remedy is available to the aggrieved person, the High Court ought to restrain itself from exercising power under Article 226 of the Constitut....