Subrat Rout vs. The Commissioner Of CT And GST, Cuttack
Held
The Court held that the adjudication process was initiated based on a mistaken factual premise. The admitted error in identifying the recipient of payments led to an erroneous demand against the petitioner.
Facts
The petitioner, Subrat Rout, challenged an order under Section 73 of the GST Act for a tax period in 2018. He claimed he never received payment for the alleged work and that his GST registration was cancelled when the adjudication process began. The issue arose from a mistaken identity in TDS details.
Key Issues
Whether an adjudication order under Section 73 of the GST Act can be sustained when it is based on a mistaken identity and incorrect factual premise regarding payment receipt?
Sections Cited
Section 73
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Cause title — parties, addresses and appearances
ORDER 15.12.2025
Challenging the order dated 27.07.2021 passed by CT & GST Officer, Cuttack-1 City Circle, Cuttack under Section 73 of the Odisha Goods and Services Tax Act, 2017/the Central Goods and Services Tax Act, 2017 (Collectively, “GST Act”) for the tax period from 01.12.2018 to 31.12.2018 in connection with show cause notice dated 30.04.2021, the petitioner has come up before this Court invoking provisions under Articles 226 and 227 of the Constitution of India.
It is the case of the petitioner that CT & GST Organisation, under a mistaken notion of fact proceeded to assess the present petitioner, namely, “Subrat Rout”.
Mr. Deba Priya Mishra, learned Advocate submitted that the petitioner asserted that he has not received any payment in
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