Orissa High Court Cancels GST Order for Reliance on Incorrect Portal Data

Srikant Das Vs Joint Commissioner of State Tax (Orissa High Court)

The petitioner, a works contractor who had ceased business operations in 2016, did not obtain registration under the Central Goods and Services Tax Act and the Odisha Goods and Services Tax Act, 2017 (collectively, the GST Act). He filed a writ petition challenging an assessment order dated 12.11.2021 passed under Section 63 of the GST Act by the Additional CT & GST Officer, Ganjam-II Circle, and the appellate order dated 16.02.2024 passed by the Joint Commissioner of State Tax (Appeal), which had confirmed the

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