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TMI Blog2024 (2) TMI 936X X X X Extracts X X X X X X X X Extracts X X X X ..... nding Counsel for CT & GST Department ORDER This matter is taken up through hybrid mode. 2. Heard Mr. A.K. Roy, learned counsel appearing for the Petitioner and Mr. Sunil Mishra, learned Standing Counsel appearing for the CT & GST Organization-opposite parties. 3. The petitioner has filed this writ petition seeking to quash the order dated 15.09.2023 under Annexure-4, by which the Joint Commi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ar. It is contended that so far as delay in petitioner's invoking the proviso to Rule 23 of the Odisha Goods and Services Tax Rules is concerned, the petitioner is covered by the ratio decided by this Court in Pabitra Mohan Lenka v. The Commissioner, CT and GST, Odisha & Ors. (W.P.(C) No.22214 of 2021, disposed of on 19.08.2021) and Sri Tripati Chandra panda v. The Principal Commissioner, CGST & C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tiate his contentions he has relied upon the judgment of the Patna High Court in Vishwanath Traders v. Union of India (2023) 59 TAXLOK.COM 151 (Patna), which has been confirmed by the apex Court in Special Leave to Appeal (C) No.15594 of 2023, decided on 04.08.2023 and the judgment of the Madras High Court in Hemasri Enterprises represented by its proprietor Sakthi Narayanan v. The Appellate Autho ..... X X X X Extracts X X X X X X X X Extracts X X X X
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