Orissa HC Quashes GST Order Over Identical Name Confusion on WAMIS & IT Portal

Srikant Das Vs Joint Commissioner of State Tax (Orissa High Court) The Orissa High Court allowed the writ petition challenging an ex parte assessment and the consequent appellate order passed under the Goods and Services Tax law. The petitioner, a works contractor who had ceased business operations in 2016, had not obtained registration after the introduction of the GST regime. Despite this, proceedings were initiated against him under Section 63 of the GST Act by generating a temporary GSTIN and issuing a notice in Form GST ASMT-14. As the petitioner was unaware of such proceedings, he could ...