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 within the permissible timeframe. The petitioner further referenced a CBIC notification dated September 27, 2024, which brought the amendment into effect, requesting the Court to quash the impugned order.
The respondent, represented by the Standing Counsel, highlighted a CBIC circular issued on October 15, 2024, which allows taxpayers to seek rectification under Section 148 of the OGST Act within six months of the notification’s issuance. The Court observed that the procedural remedy outlined in the circular was introduced after the writ petition was filed. Considering that the rectification application period remained open, the Court directed the petitioner to comply with the procedural requirement and dismissed the writ petition.
