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SREYASRI MOTORS vs. THE CT & GST OFFICER AND OTHERS
(Orissa High Court)

Hon'ble Judges:

JASWANT SINGH
M.S. RAMAN
Pet. Counsel
Kananbala Roy Choudhury
Res. Counsel
Sunil Mishra

Petitioner / Applicant

SREYASRI MOTORS
Respondent THE CT & GST OFFICER AND OTHERS
Court Orissa High Court
State

Odisha

Date Mar 23, 2022
Order No.

W.P.(C) No.6600 of 2022

Citation

2022(3) TAXREPLY 5524
Original Order
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ORDER

1. This matter is taken up by virtual/physical mode. 2. Assailing the orders dated 1st November, 2021 passed under Section 73 of the Odisha Goods and Services Tax Act, 2017 (for short, ‘OGST Act’) by the Deputy Commissioner of CT & GST Sambalpur-I Circle, Sambalpur pertaining to the tax periods from April-2019 to March, 2020 (financial year 2019-20), April 2020 to June, 2020 (financial year 2020-21) and July 2020 to September, 2020 (financial year 2020-21), the Petitioner has questioned the legality and validity. 3. Counsel for the Petitioner alleged that huge demand to the tune of ₹ 11,21,538/-, ₹ 10,90,810/- and ₹ 2,09,08,724/- respectively for the tax periods as aforesaid have been raised by the CT & GST organization on the specious plea that excess input tax credit has been claimed in the return in Form-GSTR-3B vis a vis Form-GSTR-2A . It is argued by the counsel for the Petitioner that the mismatch as alleged by the Deputy Commissioner of CT &a....

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