Qualicum Solutions Pvt. Ltd. Vs Chief Commissioner of CT and GST (Orissa High Court)
The Orissa High Court set aside and quashed a GST demand order dated 9th April, 2024 after finding that proceedings under Section 73 of the Odisha Goods and Services Tax Act, 2017 had been initiated without considering the petitioner’s reply furnished in the preceding scrutiny proceedings under Section 61. The Court held that initiation of the Section 73 proceeding was clearly without jurisdiction and directed the Revenue first to deal with the petitioner’s reply dated 29th July, 2021 under Section 61, after which it would be open to the Revenue to proceed further.
Qualicum Solutions Pvt. Ltd. challenged the order dated 9th April, 2024 made under Section 73. The petitioner referred to the preceding show cause notice dated 29th January, 2024, according to which proceedings under Section 73 were proposed because, among other things, the petitioner had allegedly not furnished a reply to communication in ASMT-10 dated 29th June, 2021 bearing Reference No. ZD210621008683T. The petitioner, however, demonstrated that it had furnished a reply dated 29th July, 2021 with reference to that communication. It therefore contended that the Revenue could not validly proceed under Section 73 without considering the reply already furnished.
