Simanchal Achary, the petitioner is a work contractor who is contesting the first appellate order passed u/s 107 of the Act pertinent to the tax period from July 2017 to March 2018. It was asserted by the applicant that certain payments incurred were not regarded in the adjudication order passed u/s 74 of the act and appellate order.
On behalf of petitioner Mr Harichandan, the advocate appeared and furnished his client and asked for the interruption with the first appellate order on 2nd March 2024 concerning the tax period of July 2017 to March 2018. Directing to the provided tables in the impugned order he furnishes specific payments were incurred via his client not acknowledged. Payment information will emerge from Form GSTR-3B.
It was mentioned that the impugned order be set aside for the plea being restored and the payments to be regarded via the appellate authority.
On behalf of revenue Mr Mishra, advocate, Standing Counsel appears to get the guidelines on asserted payments incurred via the applicant, whether were not regarded via the appellate authority.
Also Read: Orissa HC Stays GST Notice U/S 74 Consolidating Multiple AY, Citing Karnataka HC Ruling
A division bench of Justice Arindam Sinha, Acting Chief Justice, and Justice M.S. Sahoo asked the respondent, the Joint Commissioner of State Tax (Appeal), and others to verify whether the asserted payments were not considered by the appellate authority. The court for the same listed the case dated 25th February 2025.
| Case Title | Simanchal Achary vs. Joint Commissioner of State Tax |
| Citation | W.p.(c) No.2820 of 2025 |
| Date | 11.02.2025 |
| For Petitioner | Mr. P.K. Harichandan |
| For Respondents | Mr. S. Mishra |
| Orissa HC | Read Order |
