Orissa HC Sets Aside GST Order as It Was Passed in Undue Haste Without Proper Hearing

Aruni Stone Crusher Vs Assistant Commissioner (Orissa High Court) The case before the Orissa High Court arose from proceedings initiated under Section 74 of the Central Goods and Services Tax Act, 2017 and the Odisha Goods and Services Tax Act, 2017 for the tax periods 2018–19 to 2022–23. The petitioner had initially received a Demand-cum-Show Cause Notice dated 26.06.2025 and subsequently filed an application for rectification under Section 161 on 24.08.2025. When the rectification application was rejected, the petitioner filed a writ petition before the High Court, which was disposed of ...