Sterling & Wilson Pvt. Ltd. Vs Commissioner, Odisha Commissionerate of CT & GST & Ors
Date: February 10, 2026
Subject Matter
GST Proceedings Under Section 74 Remanded for Re-determination Under Section 73 Due to Absence of Fraud
Summary
The Appellate Tribunal has set aside the First Appellate Authority's order that confirmed tax and interest while converting proceedings from Section 74 to Section 73 of the CGST Act. The Tribunal remanded the matter back to the Proper Officer for re-…
FULL TEXT OF THE JUDGMENT/ORDER OF GSTAT 1. Relying upon the reported case of V.S. Products Vs Additional Commissioner (Appeals), (2024) 19-Centax 434 (BOM), the Defects pointed out are ignored. 2. ADMT. This is a second Appeal filled under Section 112 of the Central Goods & Services Act, 2017 hereinafter referred as the act for brevity, against the order passed by the first Appellate Authorit…