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AMIT METALIKS COMPANY vs. JOINT COMMISSIONER OF STATE TAX & OTHERS
(Orissa High Court)

Hon'ble Judges:

ARINDAM SINHA
SAHOO
Pet. Counsel
Avijit Patnaik
Res. Counsel
S. Mishra

Petitioner / Applicant

AMIT METALIKS COMPANY
Respondent JOINT COMMISSIONER OF STATE TAX & OTHERS
Court Orissa High Court
State

Odisha

Date Oct 23, 2024
Order No.

W. P. (C) No. 26298 of 2024

Citation

2024(10) TAXREPLY 11365
Original Order
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ORDER

ARINDAM SINHA, J. 1. Mr. Patnaik, learned advocate appears on behalf of petitioner and submits, communications on blocking of Input Tax Credit (ITC), entitlement, of his client are all disclosed as annexure-1 series. They are impugned. At the outset, 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 sh....

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