Orissa HC Quashes GST Order for Mismatch Between SCN & Adjudication Periods

Sai Sitaram Construction Vs State Tax Officer (Orissa High Court) The Orissa High Court adjudicated a writ petition challenging the correctness of an order dated 23rd July, 2025, passed by the State Tax Officer, Ganjam Circle-I, Berhampur, under Section 74 of the Central Goods and Services Tax Act, 2017, and the Odisha Goods and Services Tax Act, 2017. The order directed the petitioner to deposit a total of Rs.17,89,972, comprising tax of Rs.5,75,480, interest of Rs.6,39,012, and penalty of Rs.5,75,480, for the tax periods from April 2020 to March 2021. The petitioner challenged the order thro...