https://www.taxtmi.com/caselaws?id=764147 Section 61 of the Odisha GST Act requires the proper officer to consider the assessee's explanation before moving to further action, and section 61(3) applies only where no satisfactory explanation is furnished. As the reply dated 29 July 2021 was on record but not shown to have been considered, initiation of proceedings under section 73 was held to be without jurisdiction. The impugned order was set aside and quashed, and the assessee's reply was directed to be dealt with under section 61 before any further action is taken. en-us Thu, 14 Nov 2024 00:00:00 +0530 Thu, 10 Apr 2025 13:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764147 Section 61 of the Odisha GST Act requires the proper officer to consider the assessee's explanation before moving to further action, and section 61(3) applies only where no satisfactory explanation is furnished. As the reply dated 29 July 2021 was on record but not shown to have been considered, initiation of proceedings under section 73 was held to be without jurisdiction. The impugned order was set aside and quashed, and the assessee's reply was directed to be dealt with under section 61 before any further action is taken. Case-Laws GST Thu, 14 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764147