Orissa HC Stays CGST Order Due to Jurisdictional Error

Narayan Pradhan Vs Asst. Commissioner (Orissa High Court) Orissa High Court recently set aside an order issued under Section 74(1) of the Central Goods and Services Tax (CGST) Act, 2017, citing a jurisdictional error. The case, Narayan Pradhan Vs Assistant Commissioner, revolved around a show-cause notice dated February 19, 2024, which alleged tax underpayment through misstatement. However, the petitioner, represented by Advocate Harichandan, argued that the notice lacked any explicit allegation of misstatement, rendering the invocation of the extended limitation period under Section 74(1) inv...