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Yogeswer Rao Pratapnani vs. Chief Commnr Of CT And GST, Cuttack

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WP(C)/6116/2025HC OrissaGSTCNR ODHC01013632202504 March 2025Bench: MR. JUSTICE ARINDAM SINHA (ACJ),MR. JUSTICE M.S.SAHOO2 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.6116 of 2025 Yogeswer Rao Pratapnani …. Petitioner Represented By Adv. – Ms. Itishree Tripathy, Advocate -versus- Chief Commissioner of CT and GST, Odisha, Banijyakar Bhawan, Cuttack and another …. Opposite Parties Represented By Adv. – Mr. S. Das, Addl. Standing Counsel CORAM: THE HON'BLE MR. JUSTICE ARINDAM SINHA, THE ACTING CHIEF JUSTICE AND THE HON'BLE MR. JUSTICE M.S. SAHOO Order No. 01.

ORDER 04.03.2025

1.

Ms. Tripathy, learned advocate appears on behalf of petitioner and submits, impugned is order dated 6th April, 2024, inter alia, confirming demand of excess, inadmissible and ineligible Input Tax Credit (ITC). She refers to circular dated 15th October, 2024 issued by revenue to submit, there was enlargement of time by notification dated 8th October, 2024 and pursuant thereto circular dated 15th October, 2024 issued by revenue. She seeks interference.

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2.

Mr. Das, learned advocate, Additional Standing Counsel appears on behalf of revenue and points out from clause 3.5 of the circular that petitioner, since did not prefer appeal from impugned order-in-original, must apply for rectification. Ms. Tripathy submits, her client will duly apply.

3.

Petitioner is to apply for rectification manually or through portal by 31st March, 2025. Certified copy of this order may be disclosed in the application.

4.

The writ petition is disposed of.

(Arindam Sinha)

Acting Chief Justice

(M.S. Sahoo)

Judge Sks

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.