The Orissa High Court quashed a GST assessment against an unregistered contractor after finding it was passed due to identical name confusion based on WAMIS and Income Tax portal data.

SEZ Approval Committee has approved services like Rent-a-Cab, Outdoor Catering, CHA services and Security services as authorised services, refund cannot be denied merely because the department considers them unrelated to manufacturing.

The rent receipts submitted were inconsistent and could not prove a statutory tenancy.