Transtech Solution Vs Commissioner CT & GST (Orissa High Court)
Orissa High Court held that writ against blocking of Input Tax Credit [ITC] under rule 86A of the Central Goods and Services Tax Rules [CGST Rules] not entertained as reply of the petitioner is pending adjudication. Accordingly, writ dismissed.
Facts- Alleging illegal, arbitrary and capricious exercise of power in blocking the input tax credit under Rule 86A of the Central Goods and Services Tax Rules, 2017 / the Odisha Goods and Services Tax Rules, 2017 by the Tax Officer vide communication via e-mail dated 28.04.2025, the petitioner has come up before this Court by way of filing this writ petition under Articles 226 and 227 of the Constitution of India.
Conclusion- Held that delving into such dispute at this stage when the reply of the petitioner is pending adjudication would be to resolving factual anomaly by the writ Court. This Court, therefore, restrains itself from doing such exercise.
Finding the present case in similitude with that of the above case where decision has been rendered in the context of allegation against the availing input tax credit that fact-finding on the nature of dispute set up by the Department can be subject-matter for adjudication by the statutory authority empowered in this behalf and thereafter, if need arises the same could be tested before the other statutory authorities in the hierarchy of adjucatory process. Having found that it is not a fit case for exercise of extraordinary jurisdiction under Articles 226 and 227 of the Constitution of India, this Court refrains from entertaining the writ petition. Hence, it would be mete and appropriate, if the authority in seisin over the matter is directed to consider reply/explanation submitted by the petitioner vide Annexure-4 within a period of four weeks hence by affording opportunity of hearing to the petitioner.
