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TMI Blog2024 (10) TMI 1325X X X X Extracts X X X X X X X X Extracts X X X X ..... tset, he refers us to our judgment dated 10th September, 2024 in WP(C) no. 22157 of 2024 (M/s. Atulya Minerals, Jurudi, Jajang, Keonjhar v. Commissioner of State Tax, Commissionerate of CT and GST, Lok Seva Bhwan, Cantonment Road, Cuttack and others) to submit, his contention relates to sub-rule (1) under rule 86A in Odisha Goods and Services Tax Rules, 2017. It was not under consideration in said judgment. 2. He draws attention to section 74 in Odisha Goods and Services Tax Act, 2017. Sub-section (1) provides, inter alia, for determination of tax on ITC wrongly availed or utilized by reason of fraud or any wilful misstatement or suppression of facts. The provision requires revenue to issue show-cause as to why the dealer should not pay th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it petition. 5. Rule 86A provides for blocking of available input credit. Section 74 deals with determination of tax, inter alia, on wrongfully availing ITC. Thus we see an essential difference between section 74 operating in a field where ITC has already been availed of and rule 86A, operating where there is available ITC. In the circumstances, requirement under section 74 for issuance of show cause notice cannot be implied as mandate of pre-condition for blocking under rule 86A. 6. Revenue is required to answer in uploading information in the electronic ledger to show that petitioner has negative ITC. This they can by demonstrating such an entry can be made in the electronic ledger, as provided in the Act or the Rules. The negative entr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 74. The intimation is exactly that. Show-cause notice will follow because petitioner cannot dispute the intimation. There will be determination on tax and thereafter recovery. So far as the assessment made under section 62 is concerned he submits, blocking of ITC has nothing to do or is not an impediment for a registered dealer to file return. Referring to sub-section (2) in section 62 he points out, the dealer can file return within 30 days of receipt of the assessment order. Petitioner has the remedy. 11. We accept revenue's contention on the intimation issued. The proper officer has exercised discretion in intimating petitioner that ITC has wrongly been availed by him and therefore there will be determination and recovery of tax. Rega ..... X X X X Extracts X X X X X X X X Extracts X X X X
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