Writ challenging adjudication order u/s. 73 of GST Act after inordinate delay dismissed

Narayan Traders Vs Assistant Commissioner of State Tax (Orissa High Court) Orissa High Court held that filing of writ petition challenging adjudication order under section 73 of the GST Act after inordinate delay of around one year with adequate reasoning for inordinate delay cannot be entertained. Accordingly, writ petition is dismissed. Facts- The petitioner is registered under the provisions of the Central Goods and Services Tax Act, 2017 and the Odisha Goods and Services Tax Act, 2017, challenged the order dated 22nd October, 2024 passed under Section 73 of the GST Act pertaining to the ...