Natural Justice Violation: Orissa HC Quashes GST Order Over ITC Mismatch

D.R. Patnaik Vs Commissioner (Orissa High Court) Orissa High Court has quashed a Goods and Services Tax (GST) order that raised a demand of over Rs. 10 crore and imposed a penalty on D.R. Patnaik for alleged excess input tax credit (ITC) availment. The court’s decision was primarily based on the grounds of a violation of natural justice principles, as the adjudicating authority failed to consider the detailed reply and supporting documents submitted by the taxpayer. The petitioner had been accused of availing excess ITC of Rs. 10,16,95,448 for the financial year 2020-21, based on alleged...