GST Order Lacked Reasons: Orissa HC Directs Reconsideration of Rectification Application

Orissa Stevedores Ltd. Vs Deputy Commissioner of CT and GST (Orissa High Court)

In the case of Orissa Stevedores Ltd. vs Deputy Commissioner of CT and GST, the Orissa High Court addressed the rejection of a rectification application filed under Section 161 of the Odisha Goods and Services Tax (OGST) Act, 2017. The petitioner, Orissa Stevedores Ltd., sought rectification of an order dated December 30, 2023, issued under Section 73 of the GST Act, which was dismissed on April 8, 2024, without a hearing. The petitioner argued that under Section 161, they are entitled to apply for rect

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