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Case Law Details

Case Name : Orissa Industrial Infrastructure Development Corporation Vs Additional Commissioner of GST and CE (Orissa High Court)
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Orissa Industrial Infrastructure Development Corporation Vs Additional Commissioner of GST and CE (Orissa High Court)

In the case Orissa Industrial Infrastructure Development Corporation Vs. Additional Commissioner of GST and CE, the Orissa High Court addressed the challenge against a Show Cause Notice (SCN) issued by the Centre under Section 74 of the Central Goods and Services Tax (CGST) Act, 2017. The petitioner, represented by Mr. Harichandan, argued that the SCN, dated 26th July 2024, was improper for two primary reasons. First, it was argued that the consolidation of

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