2025 (11) TMI 115

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....For the Opposite Party: Mr. Sunil Mishra, Standing Counsel along with Mr. Sourav Tibrewal, Additional Standing Counsel for CT & GST Department ORDER PER 1. Questioning the correctness of order dated 23rd July, 2025 in Form GST DRC-07 (Annexure-4) passed by the State Tax Officer, Ganjam Circle-1, Berhampur-opposite party under Section 74 of the Central Goods and Services Tax Act, 2017/the Odi....

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....9-20 and calculation of tax, interest and penalty ex facie is made for the period from 2018-19 and, accordingly, a demand to the tune of Rs. 17,89,972/- has been raised as is evident from the table appended to Order dated 23.07.2025. 2.1. She has vehemently contended that the summary of order passed in GST DRC-07 dated 23rd July, 2025 though reflected the tax periods involved is from April, 202....

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....unil Mishra, learned Standing Counsel instead of filing any response, conceded to the submissions advanced by the learned counsel appearing for the petitioner that the figures shown in the adjudication order dated 23rd July, 2025 ex facie depicts incorrect figures, and the calculation requires to be redone taking into figures relating to the period for which the show-cause notice dated 16th May, 2....