Bharat Motors Limited Vs Chief Commissioner of CT & GST (Orissa High Court)
Date: February 1, 2026
Subject Matter
Rectification Application Rejection Order Set Aside for Lack of Reasoning and Hearing Opportunity
Summary
The High Court has allowed the petition, setting aside the order dated September 1, 2025, which rejected the petitioner's rectification application under Section 161 of the GST Act. The Court found that the rejection was unreasoned, failed to conside…
FULL TEXT OF THE JUDGMENT/ORDER OF ORISSA HIGH COURT 1. Assailing the order dated 1 st September, 2025 passed under Section 161 of the Central Goods and Services Tax Act, 2017/Odisha Goods and Services Tax Act, 2017 (collectively, “the GST Act”) by the Assistant Commissioner of CT & GST, Bhubaneswar-1 Circle, Bhubaneswar-opposite party no.3 for the tax periods pertaining the Financial Yea…