Amit Metaliks Company Vs Joint Commissioner of State Tax (Orissa High Court)
Orissa High Court held that proper officer has exercised discretion in intimating petitioner that ITC has wrongly been availed. However, directed unblocking of Input Tax Credit for filing return within prescribed period.
Facts- Vide the present petition, the petitioner alleges the impugned communication on blocking the Input Tax Credit under rule 86A of the Odisha Goods and Services Tax Rules, 2017. It is alleged that impugned communications are straightway intimations on blocking of ITC without the authority having earlier issued show-cause notices in respect thereof.
Conclusion- Held that the proper officer has exercised discretion in intimating petitioner that ITC has wrongly been availed by him and therefore there will be determination and recovery of tax. Regarding the assessment made under section 62, we appreciate that petitioner, in disputing the allegation of wrongfully availing ITC and suffering blocking of his available ITC, may have been prevented from filing return. As such, we direct that petitioner will have 30 days to file return commencing from date of communication of decision taken on his representation for unblocking his ITC.
FULL TEXT OF THE JUDGMENT/ORDER OF ORISSA HIGH COURT
Mr. Patnaik, learned advocate appears on behalf of petitioner and submits, communications on blocking of Input Tax Credit (ITC), entitlement, of his client are all disclosed as annexure-1 series. They are impugned. At the outset, he refers us to our judgment dated 10th September, 2024 in WP(C) no.22157 of 2024 (M/s. Atulya Minerals, Jurudi, Jajang, Keonjhar v. Commissioner of State Tax, Commissionerate of CT and GST, Lok Seva Bhwan, Cantonment Road, Cuttack and others) to submit, his contention relates to sub-rule(1) under rule 86A in Odisha Goods and Services Tax Rules, 2017. It was not under consideration in said judgment.
