Orissa HC Quashes GST Demand Order for non-consideration of taxpayer’s response

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

In Harekrushna Sahoo vs. Chief Commissioner of CT and GST, the Orissa High Court quashed a GST demand order issued under Section 73 of the Odisha Goods and Services Tax Act, 2017. The petitioner challenged the order dated February 22, 2024, arguing that the revenue authorities initiated proceedings under Section 73 without considering his reply dated April 25, 2022, which was submitted in response to a notice under Section 61. The petitioner contended that the order was issued without jurisdiction as

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