9911796707
TMI Blog2022 (8) TMI 401X X X X Extracts X X X X X X X X Extracts X X X X ..... - HELD THAT:- The Petitioner is directed to deposit 20% of the tax as determined vide assessment order dated 12th May, 2022 passed under Section 73 of the OGST/CGST Act within a period of four weeks from today - In the event of such deposit, no coercive action shall be taken against the Petitioner till disposal of the writ petition. - WP(C) No.13302 of 2022 - - - Dated:- 3-8-2022 - Justice Ja ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... supply has been actually paid to the Govt., either in cash or through utilisation of input tax credit admissible in respect of the said supply. The Petitioner, therefore, challenged the order dated 12th May, 2022 passed by CT GST Officer, Rourkela-II, Sundargarh Circle under Section 73 of the CGST/OGST Act raising a demand to the tune of Rs.12,74,61,516.34, comprising tax of Rs.8,19,02,778/-, i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onvince the Court that there is availability of remedy of appeal under Section 107 of the OGST/CGST Act, since vires of the statutory provision has been challenged on the anvil of Articles 14 and 19 (1) (c) read with Article 265 of the Constitution of India, he prayed to grant opportunity to file counter affidavit. 5. Issue notice for 15th November, 2021. 6. The Petitioner is directed to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... disposal of the writ petition. 10. Considering the submission of respective parties, the Petitioner is directed to deposit 20% of the tax as determined vide assessment order dated 12th May, 2022 passed under Section 73 of the OGST/CGST Act within a period of four weeks from today. In the event of such deposit, no coercive action shall be taken against the Petitioner till disposal of the writ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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