Orissa HC Dismisses GST Writ, Directs Dealer to Avail Statutory Appeal for ITC Dispute

Amit Metalics Company Vs Joint Commissioner of State Tax (Orissa High Court) The Orissa High Court dismissed a writ petition filed by Amit Metalics Company, which challenged an assessment order that rejected its claim for Input Tax Credit (ITC) and imposed a total liability of Rs.72,63,912/− (including tax, interest, and penalty) under Section 74 of the GST Act. The Court declined to exercise its extraordinary jurisdiction, stating that the dispute involved controversial questions of fact that the petitioner must resolve through the alternative statutory remedies available under the Goods an...