2024 (6) TMI 1399 - HC - GST

Order passed u/s 73 of the OGST Act, 2017 read with Rule 142 (5) of the OGST Rules - time limitation - petitioner contended that the reasons for passing the order impugned cannot be sustained in the eye of law - tax period July, 2017 to March, 2018 - HELD THAT - This Court finds that since the matter is covered by the judgment of this Court in the case of M/S. LAXMI CONSTRUCTION VERSUS STATE TAX OFFICER, CT GST CIRCLE, BARBIL. 2024 (5) TMI 1214 - ORISSA HIGH COURT , without expressing any opinion on the merits of the case, this writ petition stands disposed of in terms of the judgment passed by this Court in the case of M/s Laxmi Construction. The writ petition is disposed off.

Summary

The High Court of Orissa heard a writ petition seeking to quash an order passed by the State Tax Officer under the OGST Act, 2017. The petitioner's challenge was deemed untimely as it was appealable and filed beyond the prescribed period. The Court disposed of the petition based on a previous judgment related to a similar case.