Jitendra Nath Khandual Vs Principal Commissioner (Orissa High Court)
Orissa High Court, in the case of Jitendra Nath Khandual Vs Principal Commissioner CGST Central Excise and Customs Bhubaneswar & Others, has set aside a GST demand raised against the petitioner for the financial year 2017-18 (July 2017 to March 2018). The demand, issued under Section 74 of the Central Goods and Services Tax Act, 2017 (CGST Act), was challenged on the grounds that it did not align with a decision made by the GST Council and subsequent retrospective amendments to Section 50 of the CGST Act.
The petitioner’s counsel, Mr. Ramesh Chandra Jena, argued that the demand for short-paid or unpaid GST for the 2017-18 period was unsustainable. He cited the High Court’s own order dated July 11, 2022, in Utkal Automobile Private Limited Vrs. Union of India & Others (W.P.(C) No.10277 of 2020).
During the proceedings, Mr. Avinash Kedia, learned Junior Standing Counsel for the respondents, conceded that the impugned demand, issued on January 30, 2025, by the Superintendent of GST & Central Excise, Kendrapara Range, was indeed untenable. This concession was made after acknowledging that the facts of the present case were similar to those in the Utkal Automobile Private Limited judgment.
