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High Court nullifies GST recovery after finding identity mismatch in assessment
The Orissa High Court quashed GST recovery proceedings after ruling that authorities acted on mistaken identity despite evidence of payment and a cancelled GST registration.
In a notable judgment, the Orissa High Court set aside GST recovery proceedings after determining that the tax action was initiated against the wrong individual due to a factual error. The case involved an assessee whose GST registration had already been cancelled, yet a Show Cause Notice under Section 73 of the CGST Act, 2017, was issued. After examining bank payment receipts and records, the Division Bench observed that the adjudication proceeded on a mistaken premise.