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TMI Blog2024 (8) TMI 1381X X X X Extracts X X X X X X X X Extracts X X X X ..... Revenue ORDER This matter is taken up through hybrid mode. 2. Heard Mr. J. Patnaik, learned counsel for the petitioner and Mr. Sunil Mishra, learned Standing Counsel for Revenue. 3. The petitioner has filed this writ petition seeking to quash the letter dated 30.03.2024 under Annexure-1 and the letter dated 20.05.2024 under Annexure-5 issued by the Deputy Commissioner of State Tax and to decl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a, learned Standing Counsel for the Revenue contended that the reliance placed to the circular of the Central Government under Annexure-2 has no application to the State GST, because the circular has been specifically addressed to the Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioners of Central Tax (All). The above circular is applicable to the Central GST ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 22236 of 2023 decided on 31.07.2023 (M/s. Innojet Projects Pvt. Ltd., Khordha v. The Commissioner of Commercial Taxes & Goods & Services Tax, Cuttack & Ors). According to him, in view of the aforesaid decisions, the petitioner cannot raise the ground of non compliance of principle of natural justice in the instant case. 6. Having heard learned counsel for the parties, as it appears, the orders ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y him in this behalf, not below the rank of an Assistant Commissioner, can pass the order and in the instant case, the impugned orders having been passed by the Deputy Commissioner, who is higher in rank to Assistant Commissioner, it is well within his jurisdiction to pass such orders. So far as the contention raised with regard to the Circular issued by Government of India dated 02.11.2021 under ..... X X X X Extracts X X X X X X X X Extracts X X X X
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