2024 (12) TMI 1504 - HC - GST

Challenge to adjudication order rejecting his client s claim of Input Tax Credit (ITC) as barred by limitation - HELD THAT - In view of aforesaid impugned order dated 22nd April, 2024 is set aside and quashed. Petitioner has moved Court invoking writ jurisdiction 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. Petition disposed off.

Summary

In the case before the Orissa High Court, presided over by Justices Arindam Sinha and M.S. Sahoo, the petitioner challenged an adjudication order dated 22nd April 2024, which rejected their claim for Input Tax Credit (ITC) due to being time-barred. Represented by Mrs. Z.M. Wallace, the petitioner argued that there was a central notification extending the time, and a state ordinance was issued on 29th October 2024, published in the Odisha Gazette Extraordinary, which should allow for the restoration of their claim.

The State Revenue, represented by Mr. S. Mishra and Mr. A. Kedia, contended that the petitioner should follow the departmental procedure for restoration. The court noted that the petitioner had not filed an appeal and instead sought relief through writ jurisdiction. The court set aside and quashed the impugned order, referencing a circular dated 15th October 2024 by the Central Board of Indirect Taxes and Customs, which required the petitioner to apply for rectification. Since the circular was issued after the writ petition, the court directed the petitioner to comply with the departmental procedure for rectification, as the time for application was still available. Consequently, the writ petition was disposed of accordingly.