Failure to Collect Samples During Inspection: Orissa HC Quashes GST Order for Procedural Lapse

Maa Sarala Fly Ash Bricks Vs Commissioner of CT and GST (Orissa High Court)

The Orissa High Court addressed a writ petition filed by Maa Sarala Fly Ash Bricks, challenging a GST assessment order. The petitioner, a manufacturer of fly ash bricks, contested an order that rejected their request for an analysis of their brick products. The petitioner argued that the revenue department failed to collect samples during their initial investigation, relying instead on confidential information and later-submitted samples, which the petitioner alleges were unfairly deemed “doctored.

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