Unblocking of ITC directed in matter of wrong availment of ITC to allow assessee to file return

Amit Metaliks Company Vs Joint Commissioner of State Tax (Orissa High Court) Orissa High Court held that proper officer has exercised discretion in intimating petitioner that ITC has wrongly been availed. However, directed unblocking of Input Tax Credit for filing return within prescribed period. Facts- Vide the present petition, the petitioner alleges the impugned communication on blocking the Input Tax Credit under rule 86A of the Odisha Goods and Services Tax Rules, 2017. It is alleged that impugned communications are straightway intimations on blocking of ITC without the authority having e...