Orissa HC Sets Aside GST Order After Confirming Overlooked Tax Payment

Laxmikanta Panigrah Vs Commissioner (Orissa High Court)

Orissa High Court ruled in favor of petitioner Laxmikanta Panigrah in a case challenging an assessment order dated October 27, 2022, issued under Section 63 of the Odisha Goods and Services Tax (OGST) Act, 2017. The assessment pertained to the tax period from April 2020-21. The petitioner, represented by advocate Mrs. Roy Choudhury, argued that the order was flawed since it was issued despite the petitioner being a registered dealer and having duly paid the tax. The petitioner contended that the assessment proceedings

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