Ex-Parte ITC Disallowance Without Proper Opportunity Unsustainable: Orissa HC

Shree Jagannath Traders Vs Chief Commissioner GST & Central Excise (Orissa High Court) Orissa High Court held that disallowance of input tax credit under GST without granting proper opportunity to substantiate the claim is not justified. Accordingly, ex-parte order passed is liable to be set aside and matter remanded back. Facts- The Petitioner-Wholesaler in Kerosene Oil under the PDS purchases and sells the said commodity at the price fixed by the Indian Oil Corporation Limited-OMC and the Government respectively and, accordingly, it collects Goods and Service Tax (GST) on outward supply ...