Orissa HC Sets Aside GST Order After Confirming Overlooked Tax Payment

By CA Sandeep Kanoi Goods and Services Tax Judiciary March 17, 2025

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 should not have been initiated against a registered taxpayer who had already complied with tax obligations.

The revenue department’s counsel, Mr. Misra, acknowledged that the petitioner was indeed a registered dealer and confirmed that the tax payment had been reflected in the new register, but had been overlooked during the assessment process. Given this admission, the Orissa High Court set aside and quashed the assessment order. The ruling underscores the importance of accurate record-keeping in tax administration and ensures that registered taxpayers are not subject to unnecessary assessments due to clerical omissions. With this decision, the writ petition was allowed and disposed of.

FULL TEXT OF THE JUDGMENT/ORDER OF ORISSA HIGH COURT

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