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Orissa HC Set Aside Unreasoned Rectification Order for Ignoring ITC Reconciliation
Case Law Details
- Case Name
- Bharat Motors Limited Vs Chief Commissioner of CT & GST (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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Bharat Motors Limited Vs Chief Commissioner of CT & GST (Orissa High Court)
The writ petition challenged two orders passed under the Central Goods and Services Tax Act, 2017 and the Odisha Goods and Services Tax Act, 2017 for the financial year 2020–21: an adjudication order dated 27 February 2025 under Section 73 raising a demand of tax, interest, and penalty, and a rectification rejection order dated 1 September 2025 under Section 161. The dispute arose after an audit under Section 65, where proceedings were initiated on the allegation that the petitioner had claimed e...
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