Relief to OLA, DGGSTI is not Adjudicating authority: Orissa HC Stays Proceedings

The Orissa High Court has stayed proceedings against Ola, holding that the Directorate General of GST Intelligence (DGGSTI) is not an adjudicating authority. Ola, represented by Ani Technologies Pvt. Ltd., challenged a show cause notice dated September 12, 2022, and an order dated August 29, 2024, which demanded ₹16,08,870. The court noted that the DGGSTI issued a show cause notice on March 31, 2022, requiring Ola to respond to a demand of ₹8,53,6921 for the year 2019-20. The court found that the DGGSTI is not authorized to adjudicate such matters and directed the petitioner to file a counter by October 18, 2024. The court’s decision emphasizes the importance of proper jurisdiction and authority in tax proceedings, ensuring that only designated bodies can adjudicate tax disputes. This ruling provides relief to Ola and highlights procedural safeguards in tax administration.