GST Dept fails to consider some Payments made while Passing Adjudication Order passed u/s 74 of GST Act: Orissa HC sets aside Order [Read Order]
The High Court of Orissa set aside the adjudication order passed under section 74 of the Goods and Service Tax Act (GST Act), 2017 as the department failed to consider some payments made by the petitioner assessee
![GST Dept fails to consider some Payments made while Passing Adjudication Order passed u/s 74 of GST Act: Orissa HC sets aside Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/GST-section-74-of-GST-Act-payments-taxscan.jpg "GST Dept fails to consider some Payments made while Passing Adjudication Order passed u/s 74 of GST Act: Orissa HC sets aside Order [Read Order]")
The petitioner, Simanchal Achary, is a works contractor, is challenging the first appellate order passed under section 107 of th Act related to the tax period from July 2017 to March 2018. The petitioner claims that some payments made were not considered in the adjudication order passed under section 74 of the Act as well as appellate order. Mr. Harichandan, advocate appears...
The petitioner, Simanchal Achary, is a works contractor, is challenging the first appellate order passed under section 107 of th Act related to the tax period from July 2017 to March 2018. The petitioner claims that some payments made were not considered in the adjudication order passed under section 74 of the Act as well as appellate order.
Mr. Harichandan, advocate appears on behalf of petitioner and submitted his client seeks interference with first appellate order dated 2nd March, 2024 in respect of tax period July, 2017 to March, 2018. Referring to the tables given in impugned order he submits, some payments were made by his client, not considered. Details of the payments will appear from Form GSTR-3B .
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Further stated that impugned order be set aside for the appeal being restored and the payments to be considered by the appellate authority.
Mr. Mishra, advocate, Standing Counsel appears on behalf of revenue is to obtain instructions on claimed payments made by petitioner, whether were not considered by the appellate authority.
Complete Supreme Court Judgment on GST from 2017 to 2024 with Free E-Book Access, Click here
A division bench of Justice Arindam Sinha, Acting Chief Justice and Justice M.S. Sahoo directed the respondent, the Joint Commissioner of State Tax (Appeal) and others, needs to verify whether the claimed payments were indeed not considered by the appellate authority. For the same , the court listed the matter on 25th February, 2025.
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