Orissa HC Allows Petition to Apply for GST Rectification

Multi Services Vs Central Board of Indirect and Customs (CBIC) (Orissa High Court) In Multi Services Vs Central Board of Indirect Taxes and Customs (CBIC), the Orissa High Court addressed a writ petition concerning a GST dispute under the Odisha Goods and Services Tax Act, 2017 (OGST Act). The petitioner challenged an order issued on April 8, 2024, disallowing Input Tax Credit (ITC) due to delays in filing the GSTR-3B return. Citing a 2024 amendment to the CGST Act, which extended return filing deadlines for specific years, the petitioner argued that the return filed on November 26, 2019, was ...