2026 (9) TMI 167

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....with Ms. Itishree Tripathy, Advocate. For the Opposite Parties: Mr. Sujan Kumar Roy Choudhury, Senior Standing Counsel (CGST), Mr. Sunil Mishra, Standing Counsel (CT & GST Organisation). ORDER 1. Challenge is laid to show-cause notice dated 31st January, 2024 and the consequential order dated 23rd October, 2024 under Section 74 of the Central Goods and Services Tax Act, 2017/the Odisha Go....

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....ent business entity-reg.'. Period covered by the notice is from July, 2017 till 2019. Further periods till year 2022 were subsequently also noticed.  2. He then refers to notice dated 31st January, 2024 issued by State Revenue, pursuant to which impugned order was made. He demonstrates, the notice gives brief fact of the case to be availing of ITC for non-existent suppliers cover....

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.... requested for permitting the petitioner to withdraw the writ petition in order to avail remedy under Section 107 of the GST Act before the appropriate authority. 4. The leave is granted. 5. Mr. Sunil Mishra, learned Standing Counsel for CT & GST Organisation and Mr. Sujan Kumar Roy Choudhury, learned Senior Standing Counsel for the CGST Department have no objection for such withdrawal of wr....