Overlapping GST demand proceedings set aside where the same credit issue had already been adjudicated, with liberty to proceed afresh.

A demand proceeding for FY 2019-20 was quashed because it covered an overlapping period already dealt with under an earlier section 73 adjudication under the Odisha GST Act, 2017. The Court noted that the proceedings arose from the same alleged overstatement of input tax credit and were based on a scrutiny report already used for part of the same period. The impugned proceeding and consequential demand order were set aside, while the revenue was granted liberty to initiate fresh proceedings in accordance with law.

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Issues: Whether the demand proceeding for financial year 2019-20, covering an overlapping period already dealt with under an earlier order under section 73 of the Odisha Goods and Services Tax Act, 2017, was liable to be set aside and whether the revenue could be permitted to proceed afresh.

Analysis: The impugned proceeding related to the same alleged overstatement of input tax credit and was founded on a scrutiny report already forming the basis of an earlier adjudication for a part of the same period. The Court accepted the revenue's fair stand that interference was justified, while preserving its liberty to initiate fresh proceedings in accordance with law.

Conclusion: The impugned proceeding and the resulting demand order were set aside and quashed, with liberty to the revenue to proceed afresh in accordance with law.

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