2026 (5) TMI 1359

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....e Opposite Party: Mr. Sunil Mishra, Standing Counsel for the CT & GST Organization. ORDER 1. Assailed in the writ petition are the Order dated 5th August, 2024 passed under Section 74 of the Central Goods and Services Tax Act, 2017 and the Odisha Goods and Services Tax Act, 2017 (Collectively, "GST Act") pertaining to tax periods from 01.04.2021 to 31.03.2022 (Annexure-2) read with Rectifica....

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....der Section 74 of the GST Act in the eye of law. Arguments are expanded by submitting that mere service of Summary of Show Cause Notice dated 17th February, 2024 would not suffice to invoke jurisdiction under Section 74 of the GST Act. Contending that the authority having not applied conscientious mind by adhering to the statutory mandate the orders impugned are liable to be quashed. 3. Vehemen....

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....urnover though the amount is reflected in the Works and Accounts Management Information System. 4. Heard Mr. Jaish Joshi, learned counsel for the petitioner and Mr. Sunil Mishra, learned Standing Counsel appearing for the CT & GST Organization. 5. At the outset, it may be apposite to observe that mere defect in the notice may not vitiate jurisdiction to initiate proceeding unless such notice....

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....sideration of factual merit of the matter. The statutory authorities are clothed with power to adjudicate not only the facts but also the legal perspective of the subject-matter for which they are created. The nature of grounds as pressed into service by the counsel for the petitioner in the writ petition, in the considered opinion of this Court, can be appreciated by the authorities under the GST....