Kalishankar Sahoo Vs Chief Commissioner of CT and GST (Orissa High Court)
Orissa High Court set aside the GST demand order against Kalishankar Sahoo for the financial year 2019-20, citing reassessment concerns. The petitioner argued that the scrutiny report dated March 23, 2021, alleged an overstatement of Input Tax Credit (ITC) amounting to ₹9,00,982/-. However, a prior order had already been passed on January 29, 2021, under Section 73 of the Odisha Goods and Services Tax Act, 2017, covering the period from July to September 2019. The petitioner contended that the subsequent proceeding did not take this previous adjudication into account, effectively resulting in a reassessment for an overlapping period. Additionally, the demand order issued on July 29, 2021, based on the scrutiny report, reflected a total tax liability exceeding ₹50,00,000/-, apart from interest and penalties. The petitioner pointed out an apparent error in the order and sought judicial intervention.
The revenue, represented by its counsel, agreed that the demand order had procedural shortcomings and stated that it would be fair to set it aside with the liberty to initiate fresh proceedings. The High Court, upon review, quashed the impugned proceeding and the resulting demand order while allowing the revenue authorities to start afresh in accordance with the law. The writ petition was accordingly disposed of.
FULL TEXT OF THE JUDGMENT/ORDER OF ORISSA HIGH COURT
