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Orissa HC Quashes GST Demand Order Due to Delayed Service of Hearing Notice
Case Law Details
- Case Name
- Kalinga Trader Vs Joint Commissioner (Orissa High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Orissa High Court
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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 ...
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