Satyam Castings Pvt. Ltd. Vs Deputy Director, DGGI, Bhubaneswar
Date: April 4, 2024
Subject Matter
No interference on initiation of proceeding by both DGGI & State Tax Authority
Summary
The petitioner, a registered dealer under the GST Act, challenged the seizure of records and the summons issued under Section 67 and Section 70 of the GST Act by the Senior Intelligence Officer, Directorate General of Goods and Service Tax, Zonal Uni…
FULL TEXT OF THE JUDGMENT/ORDER OF ORISSA HIGH COURT Since both the writ applications are based on same set of facts and pleadings on record, they have been heard together and they are being disposed of by the present common order and judgment. 2. We have heard Mr. U.C. Behura, learned counsel appearing on behalf of the petitioner and Mr. T.K. Satapathy, learned Senior Standing Counsel for the Opp…