Orissa HC Quashes GST Demand Order Due to Delayed Service of Hearing Notice

Kalinga Trader Vs Joint Commissioner (Orissa High Court) The Orissa High Court heard a writ petition challenging an Order-in-Original dated 2 February 2026 passed by the Joint Commissioner, GST & Central Excise, Bhubaneswar Commissionerate, confirming demand relating to excess availment and utilization of inadmissible Input Tax Credit, short paid or unpaid tax, interest under Sections 50(1) and 50(3) of the CGST/OGST Act, 2017, and penalties under Sections 74 and 122(3) of the Act. The petitioner contended that the order was passed in violation of principles of natural justice because the ...