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. Kajal Sahoo, argued that this new demand was without jurisdiction because it included a previous demand of ₹21,38,338 that had already been raised and recovered for the tax periods of April 2021 to September 2021. This prior demand was the result of an earlier order dated December 1, 2022, and the amount had been deducted from the petitioner’s cash ledger while an appeal was pending. The new order, covering the period from April 2021 to March 2022, effectively re-levied the earlier disputed amount, which the petitioner contended constituted double taxation.
During the court proceedings, the learned Standing Counsel for the CT & GST department, Mr. Sunil Mishra, conceded to the petitioner’s claim. He confirmed that the demand for the April to September 2021 tax periods, which had been the subject of the December 2022 order, was indeed included in the new April 2025 order.
