9911796707
TMI Blog2024 (2) TMI 712X X X X Extracts X X X X X X X X Extracts X X X X ..... :- Issue notice to the opposite parties. One extra copy of the writ petition be served on Mr. P.K. Parhi, learned DSGI and three extra copies of the brief be served on Mr. Sunil Mishra, learned Standing Counsel appearing for the Revenue by tomorrow (07.02.2024) enabling them to obtain instruction in the matter and file counter affidavit. As an interim measure, it is directed that the petitioner sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... writ petition has challenged the vires of Clause (c) of Sub-section (2) of Section 16 of the Odisha Goods and Services Tax Act, 2017 (in short, the OGST Act )/ Central Goods and Services Tax Act, 2017 (in short, the CGST Act ) which provides for a registered person is entitled to credit of input tax, if the tax charged in respect of supply has been actually paid to the Government, either in cash ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ther submitted that it is inconceivable that for the default on account of supplier, the Petitioner-recipient, who has already suffered tax can be saddled with further levy of tax, interest and penalty. 4. Mr. Sunil Mishra, learned Standing Counsel appearing for the Revenue though made an attempt to convince the Court that there is availability of remedy of appeal under Section 107 of the OGST/CGS ..... X X X X Extracts X X X X X X X X Extracts X X X X
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