2025 (1) TMI 585

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e Parties : By Adv. - Mr. S. Mishra, Standing Counsel ORDER W. P. ( C ) no. 31658 of 2024 and I. A. no. 16971 of 2024 1. Mr. Kar, learned senior advocate appears on behalf of petitioner and submits, his client has challenged, inter alia, show cause notice dated 8th August, 2023 issued under section 73 of Odisha Goods and Services Tax Act, 2017 in respect of tax period 2017-18 (1st July, 2017 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... o petitioner (dealer). On query made Mr. Kar submits, the figure has been taken from his client's balance sheet. He points out, his client had given explanation that a part of it related to exempted supply of goods (diesel), most part on exempted of supply of services (received from unregistered suppliers) and balance amount of Rs.30,38,928/- is the taxable supplies received. 3. We have before us .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X