https://www.taxtmi.com/caselaws?id=773390 The Orissa HC allowed a writ petition challenging a GST demand order for FY 2017-18 under Section 74 of the CGST Act. The petitioner relied on the GST Council's 31st meeting decision and retrospective amendment to Section 50 by the Finance Act, 2021. The Court followed its earlier decision in a similar case, which the Junior Standing Counsel conceded was directly applicable and rendered the demand untenable. The HC set aside the original order and remitted the matter for reconsideration in accordance with law, considering the previous ruling. The writ petition was disposed of accordingly. en-us Wed, 18 Jun 2025 00:00:00 +0530 Sat, 21 Jun 2025 08:29:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773390 The Orissa HC allowed a writ petition challenging a GST demand order for FY 2017-18 under Section 74 of the CGST Act. The petitioner relied on the GST Council's 31st meeting decision and retrospective amendment to Section 50 by the Finance Act, 2021. The Court followed its earlier decision in a similar case, which the Junior Standing Counsel conceded was directly applicable and rendered the demand untenable. The HC set aside the original order and remitted the matter for reconsideration in accordance with law, considering the previous ruling. The writ petition was disposed of accordingly. Case-Laws GST Wed, 18 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773390