"Withdrawal of writ petition allowed to avail efficacious remedy of appeal as available under section 107 of OGST/CGST Act, 2017 against adjudication order raising demand for delayed payment of tax." - High Court of Orissa Nath Enterprises V. Union of India W.P.(C) Nos. 7910 and 8037 of 2022, 22-Jul-2022

 The High Court of Orissa heard two writ petitions against the demand raised by the State Tax Officer, CT & GST Circle, Dhenkanal, for delayed payment of CGST & OGST for financial years 2017-18 and 2018-19. The court allowed the petitioner to leave the issue of vires of sub-sections (1) and (2) of Section 50 of the OGST/CGST Act open to be agitated in appropriate cases and allowed the withdrawal of the writ petition to avail the efficacious remedy of appeal.