Apparent typographical error in GST notice and order led to interim stay pending further examination.

The show cause notice and adjudication order under the Odisha Goods and Services Tax Act, 2017 appeared to contain a typographical error in the invoked provision, as clause (e) was cited in the quoted text of section 16(2) despite only two provisos following clause (d). The record also raised a dispute on whether input tax credit had been claimed and availed against the stated sundry creditor amount, requiring further examination. On that basis, the court granted interim protection by staying the impugned order until the next date of hearing and directed the matter to be listed again.

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Issues: Whether the show cause notice and the adjudication order under the Odisha Goods and Services Tax Act, 2017 disclosed apparent typographical error in the invoked provision and whether interim interference was warranted.

Analysis: The notice and order referred to clause (e) in the quoted text of section 16(2), although only two provisos follow clause (d), indicating an apparent drafting error. The record also showed a dispute on whether the petitioner had claimed and availed input tax credit against the stated sundry creditor amount. The matter required further examination, and the revenue was directed to issue instructions.

Outcome: The impugned order was stayed till the next date of hearing and the matter was directed to be listed again.

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