M/S. Jbs Royal Touch INDIA Private Limited, Bbsr vs. Chief Comnr Of CT And GST, Odisha, Banijyakar Bhawan, Cuttack
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Cause title — parties, addresses and appearances
ORDER 06.03.2025 01. 1. Ms. Tripathy, learned advocate appears on behalf of petitioner and submits, under challenge is show cause notice dated 15th February, 2022 and consequential assessment order dated 30th September, 2022 passed under section 73 in Odisha Goods and Services Tax Act, 2017. The dealers, who supplied to her client filed their returns late. Revenue proceeded to allege, her client had wrongfully availed Impugned Tax Credit (ITC). She seeks intervention.
Mr. Mishra, learned advocate, Standing Counsel appears on behalf of revenue and hands up his instruction dated 6th March, 2025. First paragraph from his instruction is reproduced below. “As per telephonic discussion I am to say that the ITC available as on date in GSTR 2A of the above named registrant is more than the ITC claimed in the GSTR 3B filed for the tax period 2019-20. The information available reveals that the intrastate suppliers have filed their return within the prescribed time limit as per provision of Sec. 16 (5) of CGST/OGST Act ie 30.11.2021. However the filling of return by the interstate suppliers could not verified as the same are not available for verification. However, the information reflected in GSTR 2A suggest that the tax payer has more credit available than claimed in GSTR 3B filed for 2019-20.”
Petitioner’s information is incorrect inasmuch as revenue’s fair stand is, information available reveals that intrastate suppliers have filed their return within prescribed time. The instruction
further says information reflected in GSTR 2A suggests that the tax payer has more credit available than claimed.
In view of aforesaid impugned show cause notice and assessment order are set aside and quashed.
The writ petition is disposed of.
( Arindam Sinha ) Acting Chief Justice
( M.S. Sahoo ) Judge
Arun Mishra
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.