GST · F2J-C-2776

M/s Asika Fintrade Private Limited v. Assistant Commissioner, CT & GST, Barbil Circle & Ors.

VALIDATED FULL-TEXT JUDGMENT

Court: Orissa High Court
Bench: Manash Ranjan Pathak; Murahari Sri Raman
Case number: W.P.(C) No. 5276 of 2026
Decision date: 2026-08-21
Neutral citation: Not stated in retained copy
CNR: ODHC010112042026
Disposition: Disposed With Directions.

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Two-minute summary

The rectification rejection was set aside because the taxpayer had not received an adequate opportunity to place its portal records and explanations. The authority must hear the taxpayer and decide the rectification request afresh on the supporting material.

Material facts

Pursuant to show cause notice dated 22.12.2023 under Section 73 of the of the Central Goods and Services Tax Act, 2017/the Odisha Goods and Services Tax Act, 2017 (hereinafter referred to as "GST Act") an Order dated 29.04.2024 was passed by the Assistant Commissioner of State Tax, Barbil Circle, Jajpur, against which the petitioner filed an appeal. Said Appeal got rejected by order dated 17.07.2025 on the ground of delay in approaching the appellate authority under Section 107 of the GST Act. Realizing thereafter, an application for rectification of the order dated 29.04.2024 was filed on 14.05.2024 (Annexure-10), the petitioner in order to pursue the same visited the office wherefrom could gather that the said application for rectification under Section 161 of GST Act had already been rejected.

Issues

Whether rejection of the taxpayer's section 161 rectification request could stand when it lacked an adequate opportunity to present records during the underlying section 73 proceeding.

Court reasoning

9.1. To avail such opportunity of hearing and proffering explanation before the said authority by producing records and documents to support fact and figures which have already been uploaded, the petitioner is directed to appear before the Assistant Commissioner of State Tax, CT and GST Circle, Barbil within fifteen working days from date. On receipt of copy of this order, the said authority concerned shall proceed to hear the petitioner on such date(s) as he may deem fit and proper. Needless to say that the petitioner shall cooperate with the authority concerned and it shall not be granted unnecessary adjournments.

Ratio / controlling principle

Operative order

9. Having set aside the order dated 30.05.2025 passed by the Assistant Commissioner of State Tax, CT & GST Circle, Barbil, the case is remanded to the aforesaid authority with a direction that the application for rectification dated 14.05.2024 shall be disposed of having regard to the ground taken therein along with supporting documents/records available on the portal as stated to have been uploaded and/or to be produced, as it had not been afforded adequate opportunity to present its case during the course of the proceeding under Section 73 of the GST Act. 9.1. To avail such opportunity of hearing and proffering explanation before the said authority by producing records and documents to support fact and figures which have already been uploaded, the petitioner is directed to appear before the Assistant Commissioner of State Tax, CT and GST Circle, Barbil within fifteen working days from date. On receipt of copy of this order, the said authority concerned shall proceed to hear the petitioner on such date(s) as he may deem fit and proper. Needless to say that the petitioner shall cooperate with the authority concerned and it shall not be granted unnecessary adjournments. 10. With the above observation (s) and direction (s), the writ petition stands disposed of. Pending Interlocutory Application (s), if any, also stand disposed of.

Statutes and provisions

Central Goods and Services Tax Act, 2017
Section 73
Section 107
Section 161

Scope limits

The decision is confined to the issues decided on the retained record; verify the complete judgment and subsequent history before reliance.

Completeness and review

Source text: Complete judgment text, validated against the public source
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Text-to-PDF match: Passed
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Source words: 1,141
Later history: Not verified — check the official court record for later history before reliance (as of 20 Sep 2026)
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Read the complete searchable judgment text

M/S. Asika Fintrade Pvt. Ltd vs Assistant Commissioner C.T. & on 21 August, 2026

M/S. Asika Fintrade Pvt. Ltd vs Assistant Commissioner C.T. &

on 21 August, 2026

Author: Murahari Sri Raman

Bench: Murahari Sri Raman

IN THE HIGH COURT OF ORISSA AT CUTTACK

W.P.(C) No.5276 of 2026

CNR No. ODHC010112042026

M/s. Asika Fintrade Pvt. Ltd., .... Petitioner

Barbil, Kendujhar

Represented by Adv.-

Mr. Pranaya Kishore Harichandan, Advocate

along with

Mr.Pragyant Harichandan, Advocate

-versus-

Assistant Commissioner C.T. &

G.S.T., Barbil Circle, Barbil,

Keonjhar and others .... Opposite Parties

Represented by Adv.-

Mr. Sunil Mishra, Standing Counsel

(for C.T. & G.S.T.)

CORAM:

HON'BLE MR. JUSTICE MANASH RANJAN PATHAK

AND

HON'BLE MR. JUSTICE MURAHARI SRI RAMAN

ORDER

21.08.2026 (Hybrid Mode) Order No.

01. 1. Pursuant to show cause notice dated 22.12.2023 under Section 73 of the of the Central Goods

and Services Tax Act, 2017/the Odisha Goods and Services Tax Act, 2017 (hereinafter referred to as

"GST Act") an Order dated 29.04.2024 was passed by the Assistant Commissioner of State Tax,

Barbil Circle, Jajpur, against which the petitioner filed an appeal. Said Appeal got rejected by order

dated 17.07.2025 on the ground of delay in approaching the appellate authority under Section 107 of

the GST Act. Realizing thereafter, an application for rectification of the order dated 29.04.2024 was

filed on 14.05.2024 (Annexure-10), the petitioner in order to pursue the same visited the office

wherefrom could gather that the said application for rectification under Section 161 of GST Act had

already been rejected.

2. Mr. Pragyant Harichandan, learned Advocate for the petitioner submitted that the petitioner was

not communicated with the order passed on the application for rectification, which prevented him

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M/S. Asika Fintrade Pvt. Ltd vs Assistant Commissioner C.T. & on 21 August, 2026

from challenging before the authority concerned. He then obtained certified copies of the

order-sheet maintained in respect of the petitioner's case. It could be found from order No.07, dated

14.05.2024 and order No.08, dated 30.05.2024, that the order under Section 161 of the GST Act was

never communicated to the petitioner.

3. It is submitted that from the order dated 30.05.2024, it is very much clear that the application for

rectification of the order has been rejected "for safeguard of the Government revenue" and it was

further observed therein by the authority concerned that "the order of rejection could not be

generated through portal due to technical problem".

3.1. It is vehemently contended by learned counsel for the petitioner that such rejection order has

never been communicated to the petitioner. To corroborate such statement, learned Advocate for

the petitioner has drawn our attention to order of rejection vide Annexure-1. He laid emphasis on

the following portion of the said order (Annexure-1).

"Hence the application for rectification of order is rejected for safe guard of Govt.

revenue.

Hence the application for rectification is rejected. The order of rejection could not be

generated through the Back Office of the GSTN portal due to technical problem in the

portal.

Sd/-

30.05.2025 Assistant Commissioner of State Tax CT& GST Circle, Barbil"

4. He, however, submitted that had the authority passed the order No.07 dated 14.05.2024, as

reflected in the order-sheets, it is incomprehensible that the order in Annexure-1 could be signed on

the 30.05.2025.

5. Mr. Sunil Mishra, learned Standing Counsel submitted that certified copies of order-sheets as

enclosed with the writ petition speak for itself and he could not dispute the fact as submitted by

learned counsel for the petitioner.

6. Heard Mr. Pranaya Kishore Harichandan, learned Advocate for the petitioner and Mr. Sunil

Mishra, learned Standing Counsel for the opposite parties.

7. Perusal of the record, it is discernable that the order-sheet vide Order No.8 dated 30.05.2024

transpires that the order of rejection could not be generated through portal due to technical glitches.

However, perusal of concluding portion of the Order of rejection vide Annexure- 1 reveals that the

Assistant Commissioner of State Tax, CT & GST, Circle, Barbil has signed the said order on

30.05.2025 (in his own handwriting).

8. In view of the aforesaid, we cannot sustain the order impugned.

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M/S. Asika Fintrade Pvt. Ltd vs Assistant Commissioner C.T. & on 21 August, 2026

Hence, the order dated 30.05.2025 (Annexure-1) passed by the Assistant Commissioner of State

Tax, CT & GST Circle, Barbil rejecting the application for rectification under Section 161 of the GST

Act is untenable in the eye of law and hence, the same is hereby quashed and set aside.

9. Having set aside the order dated 30.05.2025 passed by the Assistant Commissioner of State Tax,

CT & GST Circle, Barbil, the case is remanded to the aforesaid authority with a direction that the

application for rectification dated 14.05.2024 shall be disposed of having regard to the ground taken

therein along with supporting documents/records available on the portal as stated to have been

uploaded and/or to be produced, as it had not been afforded adequate opportunity to present its

case during the course of the proceeding under Section 73 of the GST Act.

9.1. To avail such opportunity of hearing and proffering explanation before the said authority by

producing records and documents to support fact and figures which have already been uploaded, the

petitioner is directed to appear before the Assistant Commissioner of State Tax, CT and GST Circle,

Barbil within fifteen working days from date. On receipt of copy of this order, the said authority

concerned shall proceed to hear the petitioner on such date(s) as he may deem fit and proper.

Needless to say that the petitioner shall cooperate with the authority concerned and it shall not be

granted unnecessary adjournments.

9.2. The Assistant Commissioner of State Tax, CT and GST Circle, Barbil shall consider the

explanation of the petitioner along with records/documents sought to be produced to support its

claim and pass an appropriate reasoned order rectifying the order under Annexure-1, if need be, in

terms of provisions of Section 161 of the GST Act and communicate the same to the petitioner

forthwith.

10. With the above observation (s) and direction (s), the writ petition stands disposed of. Pending

Interlocutory Application (s), if any, also stand disposed of.

(Manash Ranjan Pathak) Judge (Murahari Sri Raman) Judge Bichi Signed by: BICHITRANANDA

SAHOO Location: Orissa High Court, Cuttack Date: 21-Aug-2026 17:21:47

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