Coercive GST Recovery Stayed as Section 73 Demand Sought to Override Sanctioned Refund Orders: Orissa HC

AWL Agri Business Vs State of Odisha (Orissa High Court) The petitioner challenged an Order-in-Original dated 11.12.2025 passed under Section 73 of the OGST/CGST Acts by the Deputy Commissioner of State Tax, Cuttack-I City Circle. The petitioner, engaged in manufacturing edible oils, accumulated input tax credit because its inputs attracted GST at 12% or 18%, whereas its output supplies were taxable at 5%. Refund applications filed under the inverted duty structure provisions of Section 54(3)(ii) were sanctioned through speaking orders under Section 54(5) read with Rule 92. The petitioner cont...