Monalisha Construction, Angul vs. Chief Commissioner Of CT And GST, Cuttack

Mrs. Wallace, learned advocate virtually appears on behalf of petitioner and submits, impugned in the writ petition is, inter alia, adjudication order dated 22nd April, 2024 rejecting his client’s claim of Input Tax Credit (ITC) as barred by limitation. She submits, there was central notification extending the time and now the State has issued ordinance notified on 29th October, 2024 as published by authority in the Odisha Gazette Extraordinary. She seeks interference and Order No. 03. restoration of her client’s claim. On query from Court she submits, her client had not preferred appeal and came before this Court.

Mr. Mishra, learned advocate, Standing Counsel appears on behalf of State Revenue and Mr. Kedia, learned advocate, Junior Standing Counsel, for Central Revenue.

Mr. Mishra submits, departmental procedure stands formulated requiring petitioner to apply restoration.

In view of aforesaid impugned order dated 22nd April, 2024 is set aside and quashed. Petitioner has moved Court invoking writ juri iction on not having filed appeal. In the circumstances, circular dated 15th October, 2024 by Central Board of Indirect Taxes and Customs, requiring petitioner to apply for rectification is to be complied with. This observation is on noticing that the circular was issued after the writ petition was presented. Considering departmental procedure is now in place for petitioner to comply with in having impugned order rectified and time for making the application is still available to petitioner, we dispose of the writ petition accordingly.