Authority: High Court of Odisha at Cuttack

Order Date: 21-Aug-2026

Case Overview

  • Parties: Petitioner M/s Asika Fintrade Pvt. Ltd., Barbil, Kendujhar; Opposite Parties: Assistant Commissioner C.T. & G.S.T., Barbil Circle and others.
  • Background: A show‑cause notice dated 22‑Dec‑2023 under Section 73 of the GST Act led to an order dated 29‑Apr‑2024 by the Assistant Commissioner. The petitioner appealed; the appeal was rejected on 17‑Jul‑2025 for delay under Section 107.
  • Rectification Application: The petitioner filed an application for rectification on 14‑May‑2024 under Section 161. The petitioner claimed he was never communicated the order on this application.
  • Order‑sheet Evidence: Order‑sheet No.07 (14‑May‑2024) and No.08 (30‑May‑2024) indicate the rejection order was not communicated. Annexure‑1 contains a rejection order dated 30‑May‑2025, signed by the Assistant Commissioner, stating the application is rejected for safeguard of Government revenue and that the order could not be generated through the GSTN portal due to a technical problem.
  • Contentions: Counsel highlighted the inconsistency that the order‑sheet shows a rejection on 30‑May‑2024, yet the signed rejection bears the date 30‑May‑2025, making the order untenable.

Final Outcome

  • The Court quashed and set aside the order dated 30‑May‑2025 rejecting the rectification application as it is untenable in law.
  • The matter is remanded to the Assistant Commissioner of State Tax, CT & GST Circle, Barbil with directions:
  • Dispose of the application filed on 14‑May‑2024, considering the grounds and supporting documents already uploaded on the portal.
  • The petitioner must appear before the Assistant Commissioner within fifteen working days from receipt of this order.
  • The authority shall hear the petitioner, shall not grant unnecessary adjournments, and shall pass a reasoned order under Section 161, communicating the same to the petitioner forthwith.
  • The writ petition and any pending interlocutory applications are disposed of.

Topics: GST, Court Order, Tax Litigation