Orissa HC Dismisses Writ on DRC-07 Demand Notice Without Detailed GST Order

Maa Sarala Steel Vs State Tax officer (Orissa High Court)

Orissa High Court has dismissed a writ petition filed by Maa Sarala Steel, which challenged a demand notice issued by the State Tax Officer. The petitioner-company contested the demand notice, presented in Form GST DRC-07, on the grounds that it was issued without a detailed, reasoned order being uploaded or served, as required under Section 130 of the Odisha Goods and Services Tax Act, 2017. The demand was for the period from April 2023 to March 2024.

Maa Sarala Steel’s legal counsel, Mr. Jagab

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