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D.R. PATNAIK vs. COMMISSIONER, GST AND CENTRAL EXCISE, ROURKELA COMMISSIONERATE AND OTHERS
(Orissa High Court)

Hon'ble Judges:

BIRAJA PRASANNA SATAPATHY
MURAHARI SRI RAMAN
Pet. Counsel
Rudra Prasad Kar
Asit Kumar Dash
Res. Counsel
Radheshyam Chimanka

Petitioner / Applicant

D.R. PATNAIK
Respondent COMMISSIONER, GST AND CENTRAL EXCISE, ROURKELA COMMISSIONERATE AND OTHERS
Court Orissa High Court
State

Odisha

Date Jun 4, 2025
Order No.

W. P. ( C ) No. 14904 of 2025

Citation

2025(6) TAXREPLY 13616
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ORDER

1. This matter is taken up through Hybrid mode. 2. Invoking provisions of Articles 226 and 227 of the Constitution of India, assailed in this writ petition are the Order-in- Original dated 20.02.2025 (Annexure-7) and Summary Order dated 24.02.2025 (Annexure-8) passed by the Additional Commissioner, GST & Central Excise Commissionerate, Rourkela-Opposite Party No.1 under Section 73 of the Central Goods and Services Tax Act, 2017/the Odisha Goods and Services Tax Act, 2017 (collectively, “GST Act”), whereby the demand to the tune of Rs.10,16,95,448/- for the financial year 2020-21 has been raised besides penalty of Rs.1,01,69,545/-. 2.1. The averments and contents of the writ petition reveal that though returns in GSTR-3B and GSTR-2A are furnished, on the allegation that during financial year 2020-21 excess input tax credit of Rs.10,16,95,448/- has been availed by the petitioner. The Petitioner claims to have provided a reconciliation statement along with the s....

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