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B.S. MINERALS vs. STATE OF ODISHA AND OTHERS
(Orissa High Court)

Hon'ble Judges:

S. MURALIDHAR
A.K. MOHAPATRA
Pet. Counsel
P. Agrawal
Res. Counsel
Sunil Mishra
R. Chimanka

Petitioner / Applicant

B.S. MINERALS
Respondent STATE OF ODISHA AND OTHERS
Court Orissa High Court
State

Odisha

Date Nov 25, 2021
Order No.

W.P.(C) No.34402 of 2021

Citation

2021(11) TAXREPLY 4870
Original Order
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ORDER

01. 1. This is the second writ petition by the same Petitioner i.e. M/s B.S. Minerals on the issue of denial of refund of unutilized input tax credit (ITC) against export of iron ore fines for which the export duty is nil as a result of an exemption notification. 2. In earlier writ petition of the Petitioner i.e. W.P.(C) No.26685 of 2021, the challenge was to two instructions dated 8th June and 25th June 2021 issued by the Joint Commissioner of CT and GST (Law) at Cuttack instructing Circle Heads in Odisha to treat such export as duty paid and refusing the refund. 3. This Court had in the said writ petition on 8th September 2021, while issuing notice directed that no further steps would be taken vis-à-vis the Petitioner by the Opposite Parties pursuant to those impugned notices. The Petitioner in the said writ petition had also challenged the show cause notice (SCN) dated 21st July 2021 which was pertaining to the period April 2019 to March. 2020. This Court had direc....

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