Orissa HC Quashes GST Demand Order for Apparent Assessment Error

Kalishankar Sahoo Vs Chief Commissioner of CT and GST (Orissa High Court)

Orissa High Court set aside the GST demand order against Kalishankar Sahoo for the financial year 2019-20, citing reassessment concerns. The petitioner argued that the scrutiny report dated March 23, 2021, alleged an overstatement of Input Tax Credit (ITC) amounting to ₹9,00,982/-. However, a prior order had already been passed on January 29, 2021, under Section 73 of the Odisha Goods and Services Tax Act, 2017, covering the period from July to September 2019. The petitioner

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