https://www.taxtmi.com/caselaws?id=764523 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. en-us Fri, 03 Jan 2025 00:00:00 +0530 Mon, 21 Jul 2025 14:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764523 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. Case-Laws GST Fri, 03 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764523