Palem Ashok Reddy Vs Commissioner, GST & CX Commissionerate Rourkela
Date: June 23, 2025
Court: High Court
Bench: Orissa
Type: Writ Petition
Judge(s)/Member(s): HARISH TANDON, MURAHARI SRI RAMAN
Subject Matter
Only one operative assessment order for the same periods can exist at any time
Summary
In this legal case, the Petitioner, M/s. GNR Construction, challenged the ex parte Order-in-Original dated July 2, 2024, imposed by the Commissioner, GST & CX Commissionerate, Rourkela. This order raised a service tax demand of approximately ₹5.7…
FULL TEXT OF THE JUDGMENT/ORDER OF ORISSA HIGH COURT Assailing the Order-in-Original dated 02.07.2024 under Annexure-1 passed by the Commissioner, GST & CX Commissionerate, Rourkela-Opposite Party No.1 in respect of Financial Years 2015-16 and 2016-17 invoking Section 73 of Chapter-V of the Finance Act, 1994 raising demand of service tax to the tune of Rs.5,76,99,511/-, besides penalties under…