2026-VIL-35-ORI
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SGST High Court Cases

GST - Legality of Show-Cause Notice, Amendment to Section 17(5)(d) of the OGST Act, 2017 - Petitioners argued that the SCN was not sustainable due to amendments made to Section 17(5)(d) of the OGST Act, 2017 which came into force after the issuance of the SCN. The Petitioners also contended that the SCN was issued based on an audit report submitted under Section 65 of the OGST Act, which was not completed within the stipulated time period of three months as per Section 65(4) - Retrospective application of amendments to Section 17(5)(d) of the OGST Act – HELD - The amendments to Section 17(5)(d) of the OGST Act were made by the Odisha Goods and Services Tax (Amendment) Act, 2025, which came into force after the issuance of the SCN. The transactions pertaining to April 2021 to March 2022 could not be questioned by issuing the SCN dated 8th August 2025 in order to apply the amendments, as the amendments were not in force at the time of issuance of the SCN. The issue of retrospectivity of the amendments raised by the Petitioners is a pertinent question that needs to be considered – The respondents are restrained from proceeding to recover the demand raised in the order passed under Section 73 of the OGST Act until the next date – Ordered accordingly - Compliance with time limit for completion of audit under Section 65 of the OGST Act – HELD - The audit was commenced on 27th January 2025 and completed on 2nd July 2025, which was beyond the stipulated period of three months from the date of commencement of the audit as per Section 65(4) of the OGST Act. This is a pertinent aspect to be considered, as the adjudication proceeding may be vitiated if the audit was not completed within the prescribed time limit.
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