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Case Law Details

Case Name : Iliyas Granites Vs Superintendent GST and CE (Orissa High Court)
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Iliyas Granites Vs Superintendent GST and CE (Orissa High Court)

Orissa High Court set aside an order dated November 18, 2024, passed under Section 74 of the Central Goods and Services Act, 2017, and directed a fresh hearing. The petitioner, Iliyas Granites, had challenged the order, which alleged suppression and willful misstatement related to royalty payments made to the government, leading to a demand for unpaid GST. The petitioner’s counsel argued that the core issue of taxability of royalty payments was already pending before the Supreme Court

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