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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
Sunil Mishra

Petitioner / Applicant

ATULYA MINERALS
Respondent COMMISSIONER OF STATE TAX & OTHERS
Court Orissa High Court
State

Odisha

Date Feb 3, 2025
Order No.

W. P. (C) No. 1449 of 2025

Citation

2025(2) TAXREPLY 12405
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ORDER

JUDGMENT PER ARINDAM SINHA, ACJ. 1. Mr. Sahoo, learned senior advocate appears on behalf of petitioner and submits, pursuant to judgment dated 10th September, 2024 revenue made fresh order dated 27th September, 2024. His client has challenged said order inasmuch as it is alleged justification of appropriating future input tax credit as becomes available to his client. 2. He submits, rule 86A in Orissa Goods and Services Tax Rules, 2017 allows for blocking of the electronic ledger for a period of one year. Negative blocking is a device for appropriation. We by our judgment dated 10th September, 2024 in his client’s case had affirmed that an assessee can apply to satisfy the authority, during the blocking period of maximum one year to show that there is no reason to continue to block. 3. He relies on view taken by a division Bench of Telengana High Court on judgment dated 18th March, 2024 available at (2024) 18 Centax 134 (Telangana) (Laxmi Fine Chem v. Assi....

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