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 through a writ petition under Articles 226 and 227 of the Constitution of India, contending that the figures in the adjudication did not align with the stated tax periods.
The petitioner, through counsel Ms. Kajal Sahoo, highlighted that the show-cause notice dated 16th May, 2025 (Form GST DRC-01) pertained to tax periods from April 2020 to March 2021. However, the final adjudication order appeared to include ITC statements for the year 2019-20 and calculations seemingly based on periods as far back as 2018-19. The counsel argued that the order reflected non-application of mind, mechanical appreciation of evidence, and reliance on incorrect data, and therefore, the entire adjudication along with the show-cause notice was liable to be quashed.
