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ATULYA MINERALS vs. COMMISSIONER OF STATE TAX & OTHERS
(Orissa High Court)

Hon'ble Judges:

ARINDAM SINHA
SAHOO

Pet. Counsel

Jagabandhu Sahoo

Kajal Sahoo

Res. Counsel

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Petitioner / Applicant	ATULYA MINERALS
Respondent	COMMISSIONER OF STATE TAX & OTHERS
Court	Orissa High Court
State	Odisha
Date	Sep 10, 2024
Order No.	W. P. (C) No. 22157 of 2024
Citation	2024(9) TAXREPLY 10887
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ORDER
JUDGMENT ARINDAM SINHA, J. 1. Mr. Sahoo, learned senior advocate appears on behalf of petitioner and submits, there was blocking of his client’s entitlement to obtain input tax credit (ITC). Reasons for blocking were supplied by communication dated 20th May, 2024. Upon getting them his client applied on 22nd July, 2024 under rule 86A (2) in Odisha Goods and Services Tax Rule, 2017. The application was rejected out of hand without any reason on impugned communication dated 31st July, 2024. Text of the communication is reproduced below. “You have filed a petition requesting to unblock the Input Tax Credit that was blocked by the undersigned u/r 86 (A) (1) (a) on dated 20.05.2024. However, the subject matter of the case has already been adjudicated by the Hon’ble High Court of Odisha, Cuttack vide WPC no.14540 of 2024. The Hon’ble High Court has disposed of the writ filed by the taxpayer. Copy of the order of Hon’ble High Court in this regard i....