1. The petitioner assails an order dated March 6, 2023 passed under Section 73 of the WBGST Act/CGST Act, 2017 (hereafter “the said Act of 2017) thereby holding the petitioner liable for tax, interest and penalty as indicated in the said order.

Heard Mr. Atul Gupta learned counsel for the petitioner and Mr. R.S. Pandey, learned ACSC for the respondent(s).

The petitioner has challenged the order dated 8 th February, 2022 passed by the CT & GST Officer, Puri Circle, Puri for the tax periods from July, 2017 to March, 2018 under Section 74 of the Central Goods and Services Tax Act, 2017/the Odisha Goods and Services Tax Act, 2017 (hereinafter referred to as "GST Act"), which was affirmed in an appeal by the Appellate Authority on 25th September, 2025.

Refund for Exports Without Payment of Tax (Accumulated ITC)

The High Court set aside an ex-parte GST demand of Rs.97.53 lakh where the senior-citizen proprietor could not respond due to medical condition. As the SCN proceedings were concluded without reply or hearing, the Court granted another opportunity to contest the matter on merits, conditional upon payment of Rs.1,00,000 as costs and filing a reply.

The Supreme Court observed that the Section 74 show cause notice issued to the assessee lacked essential material particulars, containing only figures without factual basis for allegations of fraud, wilful misstatement or suppression. Finding prima facie merit, the Court issued notice, granted stay of further proceedings, and permitted dasti service.

The main issue is whether two different GST authorities can start proceedings on the same subject-matter when one authority has already begun action earlier. The law prohibits parallel proceedings on the same matter.

Home Department, Lucknow, Uttar Pradesh

General Insurance Corporation of India, Mumbai, Maharashtra

District Health Society, Agra, Uttar Pradesh

District Health Society, Gorakhpur, Uttar Pradesh

District Health Society, Agra, Uttar Pradesh