Wrong usage of input tax credit or otherwise would only entitle the respondent authorities to initiate proceedings under Sections 73 & 74 of the GST Act, and the coercive process under Section 75(12) of the GST Act cannot be used in such situations.

The Orissa High Court ruled that the service tax demand against a deceased person was invalid, holding that “agent” does not have equivalent status to a “legal heir.”

This safeguard will avert both inadvertent lapses and deliberate attempts by assessees to buy time or manipulate timelines.