Proceedings initiated under CGST Act cannot be initiated under Odisha GST Act: Orissa HC

Ani Technologies Pvt. Ltd. Vs Additional Commissioner of Commercial Taxes and GST Officer (Orissa High Court) Orissa High Court granted stay based on provisions covered u/s. section 6(2)(b) of the Odisha Goods and Services Tax Act, 2017 which states that proceedings already initiated under Central Goods and Services Tax Act cannot be initiated again under Odisha Goods and Services Tax Act. Facts- Vide the present petition, the petitioner challenges show cause notice dated 12th September 2022 culminating in order dated 29th August 2024 containing aggregate demand of Rs. 16,08,870/-. Petitioner ...