M/S Goodwill Trading Company vs. The Commnr. Of Commercial Taxes And GST, Odisha

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WP(C)/16361/2022HC OrissaGSTCNR ODHC01042355202220 April 2023Bench: DR. JUSTICE B.R.SARANGI,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. 16361 of 2022 M/s Goodwill Trading Company ….. Petitioner Dr. Kanhayalal Sharma, Adv. Vs. The Commissioner of Commercial Taxes and GST, Odishaand others ….. Opposite Party Mr. S.S. Padhy, ASC [CT & GST] CORAM: DR. JUSTICE B.R. SARANGI MR. JUSTICE M.S.RAMAN

ORDER 20.04.2023 Order No.

05.

This matter is taken up through hybrid mode.

2.

In compliance of the order dated 09.09.2022, Mr. S.S. Padhy, learned Addl. Standing Counsel appearing for the CT & GST has received written instructions from CT & GST Officer (Law) on 01.03.2023, by which it has been stated as follows:- “In inviting a reference to the subject cited above, I am directed to say that as informed by the Circle Head, Ganjam- II Circle, the petitioner in case of WPC No.16361 of 2022 (M/s Goodwill Trading Company vs. The Commissioner of CT & GST, Odisha and others) has reversed ITC of Rs.9,90,963/- during the period 2019-20. Copy of the letter received from the Dy. Commissioner of CT & GST, Ganjam- II Circle is enclosed for reference. The fact may be appraised before the Hon’ble High Court.”

3.

Further, letter dated 24.01.2021 issued with regard to information on reversal of ITC on Credit Notes of the petitioner has been communicated. The said letter was shown to learned counsel for the petitioner, who admitted that the opposite parties accept the contention raised by the petitioner.

4.

In view of the admission made by the opposite parties, the writ petition stands disposed of in terms of the aforesaid instructions received by the learned Addl. Standing Counsel for CT & GST. The petitioner is permitted to take follow up action forthwith.

Ashok

(DR. B.R. SARANGI)

JUDGE

(M.S. RAMAN)

JUDGE

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.