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Pradip Kumar Nayak vs. Central Board Of Indirect Taxes And Customs, New Delhi

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WP(C)/7793/2025HC OrissaGSTCNR ODHC01019050202520 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.7793 of 2025 Pradip Kumar Nayak …. Petitioner Represented By Adv. – Mrs. K. Roy Choudhury, Advocate -versus- Chairman, Central Board of Indirect Taxes and Customs, New Delhi and others …. Opposite Parties Represented By Adv. – Mr. R.S. Chimanka, Senior 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 20.03.2025

1.

Mrs. Roy Choudhury, learned advocate appears on behalf of petitioner and submits, impugned is order-in-original dated 26th April, 2024, inter alia, confirming demand of excess, inadmissible and ineligible Input Tax Credit (ITC). She refers to circulars dated 17th July, 2023 and 15th October, 2024 issued by revenue to submit, there was enlargement of time by notification dated 8th October, 2024 and

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pursuant thereto circular dated 15th October, 2024 issued by revenue. She seeks interference.

2.

Mr. Chimanka, learned advocate, Senior 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. Mrs. Roy Choudhury submits, her client will duly apply.

3.

Petitioner is to apply for rectification by 29th April, 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.