9911796707
TMI Blog2024 (12) TMI 870X X X X Extracts X X X X X X X X Extracts X X X X ..... Advocate (Standing Counsel) JUDGMENT ARINDAM SINHA, J. 1. Mr. Gupta, learned advocate virtually appears on behalf of petitioner. He submits, impugned is order dated 26th September, 2024 said to be demand of tax and penalty, by which total of almost Rs. 41,00,000/- (forty one lakhs) has been demanded. The notice stood issued by the proper officer, who is Assistant Commissioner of State Tax. He ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dictions and functions. 3. He draws attention to disclosures in the writ petition to demonstrate that the Council had proposed delineation of the jurisdictions and functions by suggesting both, provisions in the Act as well as notifications to be made thereunder. On query from Court he submits, the Act does not contain the suggested provisions nor the notifications were made. He reiterates, the C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thorization of proper officers under Odisha Goods and Services Tax Act, 2017. The two notifications read together leaves no room for petitioner to contend that impugned demand suffers lack of jurisdiction. There be no interference and the writ petition dismissed. Mr. Gupta submits in reply, the notifications stand issued by the State authority. He reiterates, no notification stands issued under th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d powers of officers of State Tax, as proper officers will, under the cross authorization provision, empower them to correspondingly act under the IGST Act. 7. Second contention of petitioner is that it is deemed to be owner of the consignment being consignee under paragraph-6 of said circular dated 31st December, 2018. The prerogative to deem, as appears from paragraph-6, is with revenue. 8. We ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
