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AMARNATH ENTERPRISES vs. ASSISTANT COMMISSIONER, GST AND CENTRAL EXCISE, SAMBALPUR AND OTHERS
(Orissa High Court)

Hon'ble Judges:

ARINDAM SINHA
SAHOO
Pet. Counsel
S. Ray
D.k. Samal
K.k. Sahoo
Res. Counsel
A. Kedia

Petitioner / Applicant

AMARNATH ENTERPRISES
Respondent ASSISTANT COMMISSIONER, GST AND CENTRAL EXCISE, SAMBALPUR AND OTHERS
Court Orissa High Court
State

Odisha

Date Nov 14, 2024
Order No.

W. P. (C) No. 25783 of 2024

Citation

2024(11) TAXREPLY 12109
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ORDER

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 ₹97,00,000/-. Return was filed ten days out of time. He draws attention to impugned order dated 28th August, 2024 to submit, on behalf of his client reliance was placed on amendment made to section 16 of Central Goods and Services Tax Act, 2017, vide Finance Act, 2024, extending time for filing return till 30th November, 2021. The adjudicating authority did not take into consideration the amendment as it had not been notified till date of passing of impugned order. Subsequently, on 27th September, 2024 the amendment was notified. He seeks interference. 2. Mr. Kedia, learned advocate, Junior Standing Counsel appears on behalf of revenue and hands up circular dated 15th October, 2024 issued by Central Board of Indirect Taxes and Customs, GST policy wing. He refers to clause 3.5 to submit, where no appeal has been preferred,....

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