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Orissa HC Stays SCN-Based Order Alleging Wrongful ITC Availment
Case Law Details
- Case Name
- Coastal Construction Vs Chief Commissioner of CT and GST (Orissa High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Orissa High Court
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Coastal Construction Vs Chief Commissioner of CT and GST (Orissa High Court)
Orissa High Court heard a petition by Coastal Construction challenging a show cause notice (SCN) issued under Section 73 of the Odisha Goods and Services Tax (GST) Act, 2017. The SCN, dated August 8, 2023, alleged that the petitioner wrongfully availed Input Tax Credit (ITC) of ₹37,02,723 and required its reversal with interest. The petitioner’s counsel argued that the SCN contained an error by adding clause (e) to Section 16(2), which does not exist in the provision. Additionally, the disputed ITC was derived fro...
