Kalishankar Sahoo vs. The Chief Commissioner Of CT And GST, Odisha, Cuttack

Mrs. Roy Choudhury, learned advocate appears on behalf of petitioner and submits, impugned is proceeding initiated against petitioner for financial year 2019-20. She draws attention to scrutiny report dated 23rd March, 2021 to show Order No. 05. allegation was overstatement of Input Tax Credit (ITC) at ₹9,00,982/-

She submits, prior to impugned proceeding there was order dated 29th January, 2021 for in between period July to September, 2019, made under section 73 of Odisha Goods and Services Tax Act, 2017. In the subsequent proceeding initiated as aforesaid, for financial year 2019-20, the earlier adjudication was not taken note of for being taken into consideration. Thus it was a reassessment in respect of the overlapping period.

She demonstrates, subsequent order dated 29th July, 2021 was made on basis of said scrutiny report allegation of there having been overstatement of ITC at ₹9,00,982/-. However, total tax reflected in the order is in excess of ₹50,00,000/-Interest and penalty are in addition to the same. She submits, it is clear on face of the order that there is apparent error. She seeks interference.

Mr. Mishra, learned advocate, Standing Counsel appears on behalf of Revenue and submits, he has instructions. He submits in fairness, impugned proceeding be interfered with on liberty to revenue to start afresh.

Impugned proceeding against petitioner for financial year 2019-20 resulting in demand order under annexure-6 are all set aside and quashed. Revenue may proceed afresh in accordance with law.

The writ petition is disposed of.