Srikant Das Vs Joint Commissioner, State Tax
Date: January 21, 2026
Subject Matter
Ex Parte GST Assessment Against Unregistered Contractor Set Aside Due to Identity Confusion and Erroneous Data
Summary
The writ petition was allowed , and the impugned ex parte assessment order dated 22.01.2022 and the appellate order dated 14.12.2023 were set aside . The Court found that the assessment under Section 63 of the GST Act was based on erroneous data uplo…
FULL TEXT OF THE JUDGMENT/ORDER OF ORISSA HIGH COURT 1. Petitioner, Works Contractor, having ceased to have business since 2016, did not choose to be registered after introduction of the Central Goods and Services Tax Act/the Odisha Goods and Services Tax Act, 2017 (Collectively, “GST Act”) and he has preferred the instant writ petition challenging the impugned order dated 22.01.2022 passed under…