Sri Muna Pani Vs State Of Odisha
Date: November 18, 2022
Court: High Court
Bench: Orissa
Type: Writ Petition
Judge(s)/Member(s): JASWANT SINGH, MURAHARI SRI RAMAN
Subject Matter
Writ Petition prior to the adjudication for quashing the SCN is premature
Summary
Considering the fact that the petitioner has ample opportunity to agitate issues before the Assessing Officer, this Court holds that entertainment of the writ petition at the stage of notice would be premature. Doing so would frustrate the tax admini…
1. The petitioner, indulged in execution of works contract, beseeches following relief(s) against the Notices dated 06.08.2022 issued by CT&GST Officer, Angul Circle, Angul (hereinafter be referred to as “proper officer”), for initiation of proceeding under Section 73 of the Central Goods and Services Tax Act, 2017 and the Odisha Goods and Services Tax Act, 2017 (collectively be re…