Manoja Kumar Nayak Vs Commissioner Goods and Services Tax and Central Excise
Date: April 7, 2026
Subject Matter
Section 74 proceedings untenable for ITC reversal with sufficient Electronic Credit Ledger balance
Summary
The High Court has allowed the writ petition, setting aside the Order-in-Original that demanded tax, interest, and penalty. The court held that initiating proceedings under Section 74 was untenable as the petitioner had voluntarily reversed the Input…
FULL TEXT OF THE JUDGMENT/ORDER OF ORISSA HIGH COURT Assailing the Order-in-Original dated 03.02.2025 and Order dated 04.02.2025 under Section 74 read with Summary of the Order dated 04.02.2025 in Form DRC-07, passed by the GST and Central Excise, Angul-I Range (Annexures-5 and 6) for the Financial Year 201718 covering tax periods July, 2017 to March, 2018, whereby and whereunder not only tax equ…