Orissa High Court Quashes GST Demand Due to Denial of Personal Hearing

Janardan Panda Vs Commissioner (Orissa High Court) The Orissa High Court examined a challenge to an Order-in-Original dated 26 December 2025 passed under Section 73 of the Central Goods and Services Tax Act, 2017 and Odisha Goods and Services Tax Act, 2017, along with a rectification order dated 6 January 2026 passed under Section 161 of the GST Act. Through these orders, a tax, interest, and penalty demand of Rs.57,30,708/- was raised against the petitioner in relation to GST liability on royalty, DMF, EMF, dead rent, and surface rent under the reverse charge mechanism for the period April 20...