https://www.taxtmi.com/caselaws?id=766551 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. en-us Mon, 27 Jan 2025 00:00:00 +0530 Tue, 04 Nov 2025 14:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766551 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. Case-Laws GST Mon, 27 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766551