Circular issued by CBIC would be applicable on Central GST officers only

Atulya Minerals Vs Commissioner of State Tax (Orissa High Court)

In the case of Atulya Minerals Vs Commissioner of State Tax, the Orissa High Court dismissed a writ petition challenging the jurisdiction of the Deputy Commissioner of State Tax in blocking Input Tax Credit (ITC) under Rule 86A of the OGST Rules, 2017. The petitioner argued that the orders blocking ITC, issued by the Deputy Commissioner, were unlawful as the officer lacked jurisdiction and that the principles of natural justice were not followed. The petitioner also referenced a Central Government circular to support

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