AWL Agri Business Vs State of Odisha (Orissa High Court)
Date: April 15, 2026
Subject Matter
GST Authorities Cannot Nullify Sanctioned Refunds by Invoking Section 73 Without Appellate Challenge
Summary
This writ petition was allowed with an interim protection. The High Court found that the Deputy Commissioner could not recover previously sanctioned GST refunds by issuing a demand notice under Section 73 of the GST Act, as the correct procedure to c…
FULL TEXT OF THE JUDGMENT/ORDER OF ORISSA HIGH COURT Assailing Order -in- Original dated 11.12.2025 passed under Section 73 of the Odisha Goods and Services Tax Act, 2017/ the Central Goods and Services Tax Act, 2017 (Collectively, “the GST Act”) by the Deputy Commissioner of State Tax, Cuttack-I City Circle, the petitioner has filed this writ petition craving to invoke provisions under Article 22…