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M/S. Lal Traders And Agencies PVT. LTD., Mayurbhanj vs. The Commissioner Of CGST And Central Excise, Rourkela Commissionerate, Rourkela

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WP(C)/10065/2025HC OrissaGSTCNR ODHC01024778202523 April 2025Bench: MR. JUSTICE HARISH TANDON (CJ),MR. JUSTICE MURAHARI SRI RAMAN2 pages

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Cause title — parties, addresses and appearances
Page 1 of 2 IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No.10065 of 2025 M/s. Lal Traders and Agencies Pvt. Ltd., Mayurbhanj …. Petitioner Mr. Subhankar Rout, Advocate -versus- The Commissioner of CGST & Central Excise, Rourkela and others …. Opposite Parties Mr. Avinash Kedia, Junior Standing Counsel for CGST, Central Excise and Customs Department CORAM: THE HON’BLE THE CHIEF JUSTICE AND THE HON’BLE MR. JUSTICE MURAHARI SRI RAMAN Order No.

ORDER 23.04.2025 01. This matter is taken up through Hybrid mode.

2.

Learned counsel appearing for the Petitioner taken this Court to Paragraphs-2.5 and 8.2 of order dated 16.08.2024 passed by the Assistant Commissioner, Central GST and Central Excise, Keonjhar Division, Keonjhar and submitted that since the supplier had not uploaded/deposited the tax component, the input tax credit availed by the Petitioner has been disallowed. For rectification, the Petitioner has filed an application under Section 16(5) read with Section 161 of the Central Goods and Services Tax Act, 2017, which is pending before the concerned authority since 05.03.2025. 3. Learned Junior Standing Counsel appearing for the Central GST submitted that since the adjudication order can be rectified under sub-section (5) of Section 16 of the CGST Act, the application dated 05.03.2025 as stated to have been pending before the Authority concerned, can be considered within stipulated period granted by this Court.

4.

In view of the aforesaid conceded position, the Assistant Commissioner, Central GST and Central Excise, Keonjhar Division, Keonjhar may consider the application for rectification as stated to have been filed on 05.03.2025 within a period of four weeks from today and pass necessary orders thereon.

5.

With the aforesaid observation and direction, the writ petition stands disposed of.

(Harish Tandon) Chief Justice

(M.S. Raman) Judge MRS/Laxmikant

Reproduced from the public record of the Orissa High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.