9911796707
TMI Blog2023 (9) TMI 1500X X X X Extracts X X X X X X X X Extracts X X X X ..... he non-functioning of the Taxpayer in the declared place of business is coming under the provision of Sub Clause-1(a)(i) of Rule 86A of the Odisha Goods and Services Tax Rules, 2017 about which being queried to the petitioner, he remained silent. This Court is not inclined to entertain this writ petition and the same is dismissed. - DR. JUSTICE S.K. PANIGRAHI AND MR JUSTICE G. SATAPATHY For the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e state of Odisha and the same are accepted by the opposite parties. But, the opposite party No.2 in exercise of powers under Rule 86A of the OGST/CGST Rules, 2017 without issuing show cause notice and extending any opportunity of being heard and has blocked the Input Tax Credit of Rs.5,96,250/- (CGST Rs. 2,98,125/- + SGST Rs.2,98,125/-) available in their Electronic Credit Ledger with effect from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s prima facie found that that the Tax payer is not functioning in the declared place of business but has passed on Input Tax Credit. 6. It is further contended that since the portal of the petitioner has been blocked on 30.062023 and proceeding under Section 74 of the Odisha Goods and Services Tax Act has been initiated thereafter, if for some reasons or other the matter is not resolved, in that c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ut tax has been availed on the strength of tax invoices or debit notes or any other document prescribed under Rule 36- (i) Issued by a registered person who has been found non-existent or not to be conducting any business from any place for which registration has been obtained; or xxx xxx xxx 8. In view of the above, this Court is not inclined to entertain this writ petition and the same is dismis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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