Audit Findings Communicated by Non-“Proper Officer” Held Jurisdictionally Invalid: Orissa HC Stays GST Demand

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Audit Findings Communicated by Non-“Proper Officer” Held Jurisdictionally Invalid: Orissa HC Stays GST Demand

GST

Published on

01/01/2026

By Mariya Paliwala

Audit Findings Communicated by Non-“Proper Officer” Held Jurisdictionally Invalid: Orissa HC Stays GST Demand

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The Orissa High Court has stayed further proceedings pursuant to a GST demand-cum-show cause notice holding that the audit findings forming the very foundation of the demand were communicated by an non-proper officer who was not competent under the GST law. The bench of Chief Justice Harish Tandon and Justice M.S. Raman found a prima…

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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Audit Findings Communicated by Non-“Proper Officer” Held Jurisdictionally Invalid: Orissa HC Stays GST Demand

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