2024 (9) TMI 439

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..... inal. Alternative, efficacious, statutory remedy is available by appeal. The contention that revenue must act as per its own circular is not subject matter of the writ petition. Petitioner will be entitled to exclusion of time spent in prosecuting the writ petition. It was presented on 29th August, 2024. Petitioner must avail of its statutory remedy. The exclusion of time will be from 28th August, .....

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..... ention to section 107 in Odisha Goods and Services Tax Act, 2017. He demonstrates from sub-section(1) that appeal can be preferred against any decision or order, within three months from date on which said decision or order is communicated to such person. That impugned order in original was communicated to petitioner cannot be disputed. It stands disclosed in the writ petition. As such, there be n .....

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..... tc, subsequent to issuance of such notices/ orders. Accordingly, any deviation from this requirement under CGST Rules may adversely impact record keeping under GST. Further, such an action may also impact further proceedings of appeal and/ or recovery to be done seamlessly on the portal. 5. The proper officers are accordingly directed to ensure that summary of the notices issued under section 52 o .....

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