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2h agoOrissa High Court strikes down GST recovery action over identity error
In a significant ruling, the Orissa High Court has quashed recovery proceedings initiated under the GST law after finding that the action was based on mistaken identity. The case involved an individual who was subjected to assessment and recovery despite having a cancelled GST registration number. After verifying payment receipts produced from the bank, the court held that the Show Cause Notice issued under Section 73 of the CGST Act, 2017, was founded on incorrect facts.
Theprint• By Pooja Kumari
Explore:High Return Equity Mutual Fund
neutral
2h agoOrissa High Court strikes down GST recovery action over identity error
In a significant ruling, the Orissa High Court has quashed recovery proceedings initiated under the GST law after finding that the action was based on mistaken identity. The case involved an individual who was subjected to assessment and recovery despite having a cancelled GST registration number. After verifying payment receipts produced from the bank, the court held that the Show Cause Notice issued under Section 73 of the CGST Act, 2017, was founded on incorrect facts.
Theprint• By Pooja Kumari
Explore:High Return Equity Mutual Fund
1 min read
76 words
The Orissa High Court quashed GST recovery proceedings, ruling that tax authorities acted on mistaken identity despite clear evidence of payment and a cancelled GST registration.
In a significant ruling, the Orissa High Court has quashed recovery proceedings initiated under the GST law after finding that the action was based on mistaken identity. The case involved an individual who was subjected to assessment and recovery despite having a cancelled GST registration number. After verifying payment receipts produced from the bank, the court held that the Show Cause Notice issued under Section 73 of the CGST Act, 2017, was founded on incorrect facts.
In a significant ruling, the Orissa High Court has quashed recovery proceedings initiated under the GST law after finding that the action was based on mistaken identity. The case involved an individual who was subjected to assessment and recovery despite having a cancelled GST registration number. After verifying payment receipts produced from the bank, the court held that the Show Cause Notice issued under Section 73 of the CGST Act, 2017, was founded on incorrect facts.
Dec 20, 2025 • 06:35