IN THE HIGH COURT OF ORISSA AT CUTTACK WP(C) No.33128 of 2025 Subrat Rout … Petitioner Mr. Deba Priya Mishra, Advocate -Versus-

The Commissioner of (C.T. & G.S.T.), … Opposite Parties Odisha and others Mr. Seshadeb Das, Additional Standing Counsel CORAM:

THE HON’BLE THE CHIEF JUSTICE AND THE HON’BLE MR. JUSTICE MURAHARI SRI RAMAN

ORDER

Order No. 15.12.2025

01. 1. Challenging the order dated 27.07.2021 passed by CT & GST Officer, Cuttack-1 City Circle, Cuttack under Section 73 of the Odisha Goods and Services Tax Act, 2017/the Central Goods and Services Tax Act, 2017 (Collectively, “GST Act”) for the tax period from 01.12.2018 to 31.12.2018 in connection with show cause notice dated 30.04.2021, the petitioner has come up before this Court invoking provisions under Articles 226 and 227 of the Constitution of India.

2. It is the case of the petitioner that CT & GST Organisation, under a mistaken notion of fact proceeded to assess the present petitioner, namely, “Subrat Rout”.

3. Mr. Deba Priya Mishra, learned Advocate submitted that the petitioner asserted that he has not received any payment in respect of the alleged work to have been executed during the aforesaid tax periods. At the time