(A.M. Khanwilkar and Abhay S. Oka, JJ.)
Petition(s) for Special Leave to Appeal (C) No(s). 5208/2022, decided on March 28, 2022
Ganesh Ores Pvt. Ltd. ________________________________ Petitioner;
v.
State of Odisha and Others ________________________ Respondent(s).
(For Admission and I.R. and IA No. 43610/2022-Exemption From Filing C/C of the Impugned Judgment and IA No. 43609/2022-Permission to File Additional Documents/Facts/Annexures)
Petition(s) for Special Leave to Appeal (C) No(s). 5208/2022; WP(C) No. 32488/2021; IA No. 43610/2022; and IA No. 43609/2022
The Order of the court was delivered by
Order
1. We decline to interfere in this Special Leave Petition. The Special Leave Petition is dismissed accordingly.
2. However, we clarify that it is open to the petitioner to urge before the concerned authority that the show cause notice travels beyond the reasons delineated in Section 74 of the Odisha Goods and Services Tax Act, 2017. That issue be considered by the appropriate authority on its own merits and in accordance with law.
3. Pending applications, if any, stand disposed of.
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