2025 (1) TMI 208

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..... dvocate, Mr. D.K. Samal, Advocate, Mr. K.K. Sahoo, Advocate, For the Opposite Parties: Mr. A. Kedia, Junior Standing Counsel ORDER 1. Mr. Ray, learned senior advocate appears on behalf of petitioner and submits, his client was entitled to Input Tax Credit (ITC) of approximately Rs.97,00,000/-. Return was filed ten days out of time. He draws attention to impugned order dated 28th August, 2024 .....

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..... ix months from date of issuance of the notification, being said notification dated 27th September, 2024. 3. Petitioner has moved Court invoking writ jurisdiction on not having filed appeal. In the circumstances, said circular requiring petitioner to apply for rectification is to be complied with. This observation is on noticing that the circular was issued after the writ petition was presented. C .....

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