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KALISHANKAR SAHOO vs. THE CHIEF COMMISSIONER OF CT AND GST, ODISHA, CUTTACK AND OTHERS
(Orissa High Court)

Hon'ble Judges:

ARINDAM SINHA
M.S. SAHOO
Pet. Counsel
K. Roy Choudhury
Res. Counsel
S. Mishra

Petitioner / Applicant

KALISHANKAR SAHOO
Respondent THE CHIEF COMMISSIONER OF CT AND GST, ODISHA, CUTTACK AND OTHERS
Court Orissa High Court
State

Odisha

Date Jan 27, 2025
Order No.

WP(C) No. 27347 of 2024

Citation

2025(1) TAXREPLY 12539
Original Order
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ORDER

ORDER 1. Mrs. Roy Choudhury, learned advocate appears on behalf of petitioner and submits, impugned is proceeding initiated against petitioner for financial year 2019-20. She draws attention to scrutiny report dated 23rd March, 2021 to show allegation was overstatement of Input Tax Credit (ITC) at ₹ 9,00,982/- 2. She submits, prior to impugned proceeding there was order dated 29th January, 2021 for in between period July to September, 2019, made under section 73 of Odisha Goods and Services Tax Act, 2017. In the subsequent proceeding initiated as aforesaid, for financial year 2019-20, the earlier adjudication was not taken note of for being taken into consideration. Thus it was a reassessment in respect of the overlapping period. 3. She demonstrates, subsequent order dated 29th July, 2021 was made on basis of said scrutiny report allegation of there having been overstatement of ITC at ₹ 9,00,982/-. However, total tax reflected in the order is in excess of ₹ 50,00,0....

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