M/S. United Electricals And Engineering PVT. LTD., Ganjam vs. Union Of INDIA
Held
The Court allowed the petitioner to avail the total transitional credit of ₹47,60,514/- offline. The petitioner has liberty to apply for rectification before the adjudicating authority.
Facts
The petitioner claimed transitional credit of ₹47,60,514/- which was not uploaded on the portal. An adjudication order had disallowed earlier Input Tax Credit (ITC) claims.
Key Issues
Whether the petitioner should be allowed to avail transitional credit and if the portal issue prevents them from doing so.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF ORISSA AT CUTTACK
W.P.(C) No.23849 of 2024
M/s. United Electricals and Engineering Pvt. Ltd., Ganjam …. Petitioner
Represented By Adv. –
Mr. S. S. Padhy, Advocate
-versus- Union of India and others …. Opposite Parties
Represented By Adv. –
Mr. T.K. Satapathy, Sr. Standing Counsel
CORAM:
THE HON'BLE MR. JUSTICE ARINDAM SINHA
AND THE HON'BLE MR. JUSTICE SANJAY KUMAR MISHRA
Order No. ORDER
The judgment continues below.
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