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TMI Blog2023 (6) TMI 677X X X X Extracts X X X X X X X X Extracts X X X X ..... shra , SC [ CT & GST ] ORDER 01. This matter is taken up through hybrid mode. 2. Heard Mrs. K.R. Choudhury, learned counsel for the petitioner and Mr. Sunil Mishra, learned Standing Counsel for CT & GST. 3. The petitioner has filed this writ petition seeking to quash the demand raised by the authority under Annexures-7 and 8 series considering the payment made through statutory return form G ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enrolment on the common portal, but the authority has assessed on the basis of provisional ID, which the petitioner was not aware. 5. Mr. Sunil Mishra, learned Standing Counsel for CT & GST vehemently contended that the demand was raised for 2017-18 vide Annexure-7 dated 17.03.2020 and for 2018-19 vide Annexure-8 dated 29.07.2021, but the petitioner has challenged the same in the year 2023. Ther ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... records, this Court finds that the petitioner has approached this Court challenging the demands raised by the authority vide Annexure-7 and Annexure-8. The contention of the petitioner is that he has already paid the amount vide Annexure-5 series. If the contention of the petitioner, that he has already paid the demands raised by the authority is accepted, then it is the responsibility of the peti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Sl.No.3 of the Notification No.11/2017 Central Tax (Rate) dated 28.06.2017 of Ministry of Finance, Govt. of India and Notification bearing S.R.O. No.305/2017 dated 29.06.2017 of Finance Department, Govt. of Odisha, as amended by Notification No.20/2017 Central Tax (Rate) dated 22.08.2017 and Notification No.24/2017 Central Tax (Rate) dated 21.09.2017 at the rate of 12% (CGST @6% & SGST @6%). There ..... X X X X Extracts X X X X X X X X Extracts X X X X
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