BharatTaxGST

M/S. P.K. Minings PVT.LTD., Bbsr vs. Union Of INDIA

WP(C)/25635/2024HC OrissaGSTCNR ODHC01070580202421 November 2024Bench: MR. JUSTICE ARINDAM SINHA,MR. JUSTICE M.S.SAHOO2 pages
AI SummaryPartly Allowed

Held

The Court set aside the impugned adjudication order. It directed the petitioner to comply with a circular requiring an application for rectification, noting that time for such an application was still available.

Facts

The petitioner's claim for Input Tax Credit (ITC) was rejected as barred by limitation by an adjudication order. The petitioner approached the High Court instead of filing an appeal, citing a central notification extending time and a subsequent state ordinance.

Key Issues

Whether the petitioner's claim for ITC, rejected as time-barred, could be restored given subsequent notifications and ordinances, and the availability of a rectification process.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
Page 1 of 2 IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No.25635 of 2024 M/s. P.K. Minings Pvt. Ltd., Bhubaneswar …. Petitioner Represented By Adv. – Mr. R.P. Kar, Sr. Advocate Mr. A.K. Dash, Advocate -versus- Union of India and others …. Opposite Parties Represented By Adv. – Mr. A. Kedia, Jr. SC (for O.P. no.2) Mr. S. Swain, AGA (for. O.P. no.3) Mr. S. Das, ASC (for. O.P. nos.4 and 5) CORAM: THE HON'BLE MR. JUSTICE ARINDAM SINHA AND THE HON'BLE MR. JUSTICE M.S. SAHOO Order No. 01.
21.11.

2024

1.

Mr. Kar, learned senior advocate appears on behalf of petitioner and submits, impugned in the writ petition

The judgment continues below.

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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.