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MONALISHA CONSTRUCTION ANGUL. vs. CHIEF COMMISSIONER OF CT AND GST, CUTTACK AND OTHERS
(Orissa High Court)

Hon'ble Judges:

ARINDAM SINHA
SAHOO
Pet. Counsel
Z.m. Wallace
Res. Counsel
S. Mishra
A. Kedia

Petitioner / Applicant

MONALISHA CONSTRUCTION ANGUL.
Respondent CHIEF COMMISSIONER OF CT AND GST, CUTTACK AND OTHERS
Court Orissa High Court
State

Odisha

Date Nov 11, 2024
Order No.

W. P. (C) No. 23462 of 2024

Citation

2024(11) TAXREPLY 12042
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ORDER

ORDER 1. Mrs. Wallace, learned advocate virtually appears on behalf of petitioner and submits, impugned in the writ petition is, inter alia, adjudication order dated 22nd April, 2024 rejecting his client’s claim of Input Tax Credit (ITC) as barred by limitation. She submits, there was central notification extending the time and now the State has issued ordinance notified on 29th October, 2024 as published by authority in the Odisha Gazette Extraordinary. She seeks interference and Order No. restoration of her client’s claim. On query from Court she submits, her client had not preferred appeal and came before this Court. 2. Mr. Mishra, learned advocate, Standing Counsel appears on behalf of State Revenue and Mr. Kedia, learned advocate, Junior Standing Counsel, for Central Revenue. 3. Mr. Mishra submits, departmental procedure stands formulated requiring petitioner to apply restoration. 4. In view of aforesaid impugned order dated 22nd April, 2024 is set a....

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