Orissa HC Set Aside GST Demand for Initiation Against Wrong Person Due to Clerical Error:

Subrat Rout Vs Commissioner of (C.T. & G.S.T.) (Orissa High Court)

The Orissa High Court examined a writ petition challenging an adjudication order dated 27.07.2021 passed under Section 73 of the Odisha GST Act/CGST Act for the tax period December 2018. The petitioner contended that the GST authorities proceeded against him under a mistaken identity and erroneous factual assumption. According to the petitioner, his GST registration had already been cancelled at the time of adjudication, and he had not received any payment for the alleged works during the relevant period. He bec

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