2025 (8) TMI 794

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....Ms. Kajal Sahoo, Advocate For the Opposite Parties : Mr. Sunil Mishra, Standing Counsel ( CT & GST ) ORDER This matter is taken up through hybrid mode. 2. Challenge is laid to an order dated 11th April, 2025 passed by the Additional State Tax Officer, CT & GST Ganjam-I Circle, Berhampur under Section 73 of the Central Goods and Services Tax Act, 2017/Odisha Goods and Service Tax Act, 2....

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....the entire demanded amount is said to have been deducted from the cash ledger of the petitioner. 4. While the matter stood thus, notice under Section 61 of the GST Act was issued with the self-same allegation of mismatch with regard to claim of input tax credit for the tax periods from April, 2021 to March, 2022 by the Additional CT and GST Officer, Ganjam-I Circle, Ganjam. Exercising powers to....

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....hich stood recovered during the pendency of appeal while passing an order dated 11th April, 2025 for the tax periods from April, 2021 to March, 2022. 6. When the matter was taken up on 18th July, 2025, taking note of such submissions, this Court adjourned the matter on the request of the learned Additional Standing Counsel for CT and GST Organization for seeking instructions in this regard. ....

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....is, hereby, set aside. However, this Court feels it expedient to direct as follows:- (i) The Additional State Tax Officer, Ganjam-I Circle, Ganjam shall, on receipt of copy of this order, issue intimation to the petitioner within a week therefrom. (ii) The petitioner shall produce books of account, tax invoice(s) with reference to claims made in its return(s) and any other docume....