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Double Demand on ITC Mismatch Unsustainable: Orissa High Court
Case Law Details
- Case Name
- Sai Sitaram Construction Vs Joint Commissioner of CT & 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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Sai Sitaram Construction Vs Joint Commissioner of CT & GST (Orissa High Court)
The Orissa High Court, in the case of Sai Sitaram Construction vs. Joint Commissioner of CT & GST, addressed the issue of a tax demand order that allegedly included an amount previously levied for the same tax period. The petitioner, Sai Sitaram Construction, challenged an order dated April 11, 2025, from the Additional State Tax Officer, which raised a demand of ₹51,39,498 under Section 73 of the Central Goods and Services Tax (GST) Act for the financial year 2021-22.
The petitioner’s counsel, Ms. K...
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