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ATULYA MINERALS vs. COMMISSIONER OF STATE TAX, CUTTACK AND ANOTHER
(Orissa High Court)

Hon'ble Judges:

B.R. SARANGI
G. SATAPATHY

Pet. Counsel

J.m. Patnaik

Res. Counsel

Sunil Mishra

Petitioner / Applicant	ATULYA MINERALS
Respondent	COMMISSIONER OF STATE TAX, CUTTACK AND ANOTHER
Court	Orissa High Court
State	Odisha
Date	Jun 20, 2024
Order No.	W. P. (C) No. 14540 of 2024
Citation	2024(6) TAXREPLY 10644
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ORDER
ORDER This matter is taken up through hybrid mode. 2. Heard Mr. J. Patnaik, learned counsel for the petitioner and Mr. Sunil Mishra, learned Standing Counsel for Revenue. 3. The petitioner has filed this writ petition seeking to quash the letter dated 30.03.2024 under Annexure-1 and the letter dated 20.05.2024 under Annexure-5 issued by the Deputy Commissioner of State Tax and to declare that the blocking of ITC in question is bad in law, 4. Mr. J.M. Patnaik, learned counsel for the petitioner contended that the orders impugned having been passed by the Deputy Commissioner of State Tax, CT & GST Enforcement, the said orders cannot be sustained in the eye of law as he has no jurisdiction to pass such orders. He further contended that, the orders impugned also have been passed without complying the principles of natural justice, for which the same should be quashed. In support of his contention, reliance has been placed on the circular dated 02.11.2021 under Annexu....