Magnum Estates Private Limited Vs Additional Commissioner
Date: July 14, 2026
Subject Matter
Appellate Order Set Aside Due to Incorrect Classification of Interest as Tax in DRC-07
Summary
The High Court has set aside an appellate order and remitted the matter for fresh consideration by the Appellate Authority. The decision was primarily due to an erroneous classification of 'interest' as 'tax' in Form GST DRC-07, which prejudiced the…
FULL TEXT OF THE JUDGMENT/ORDER OF ORISSA HIGH COURT Questioning the legality, rationality and propriety of Order dated 29.09.2025 passed by the Additional Commissioner, GST (Appeal) under Section 107 of the Central Goods and Services Tax Act, 2017 /the Odisha Goods and Services Tax Act, 2017 (collectively be referred to as “GST Act”, for convenience) refusing to interfere in the challenge as to a…