Orissa HC to Hear GST Section 74 Dispute Despite Voluntary ITC Reversal before audit

Aditya Craft & Papers Private Limited Vs Principal Commissioner, CGST & Central Tax (Orissa High Court)

Orissa High Court to Address GST Section 74 Jurisdiction in Voluntary Payment Case

Cuttack: The Orissa High Court is poised to hear a case raising a jurisdictional question under the Goods and Services Tax (GST) law: whether tax authorities can initiate proceedings under Section 74 of the Central Goods and Services Tax Act, 2017 (CGST Act), which deals with cases involving fraud, willful misstatement, or suppression of facts, when

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