Petitioner challenged order u/s 73 of Odisha Goods and Services ...

Petitioner's reply to be considered before initiating tax recovery proceedings under GST Act.

January 3, 2025

Case Laws GST HC

Petitioner challenged order u/s 73 of Odisha Goods and Services Tax Act, 2017. HC held Section 61(2) requires consideration of explanation furnished. Section 61(3) states if no satisfactory explanation is given, proper officer may initiate action u/s 73. Initiation of proceeding u/s 73 was without jurisdiction. Impugned order quashed. Petitioner's reply dated 29.07.2021 to be dealt with u/s 61, thereafter revenue can proceed.

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Petitioner challenged order u/s 73 of Odisha Goods and Services ...

Petitioner's reply to be considered before initiating tax recovery proceedings under GST Act.

January 3, 2025

Case Laws GST HC

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