Section 74 Challenge Rejected as GST Portal Upload Constituted Valid Service: Orissa HC

Advertisement SKM Infraventure Private Limited Vs CT & GST Office (Orissa High Court) The Orissa High Court considered a writ petition challenging the summary orders dated 5 September 2022 and 10 August 2023 issued in Form GST DRC-07 by the CT and GST authorities, determining tax liability under Section 74 of the Central Goods and Services Tax Act, 2017/Odisha Goods and Services Tax Act, 2017 for the period from 1 July 2017 to 31 March 2018. The petitioner contended that the impugned orders had never been served and that it had no knowledge of the notices or orders uploaded on the GST p...