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OMJAY EV LIMITED & OTHERS vs. DEPUTY COMMISSIONER OF STATE TAX & OTHERS
(Orissa High Court)

Hon'ble Judges:

B.R.SARANGI
S. RAMAN
Pet. Counsel
B.p. Mohanty
N. Paikray
R.p. Kar
Res. Counsel
Sunil Mishra

Petitioner / Applicant

OMJAY EV LIMITED & OTHERS
Respondent DEPUTY COMMISSIONER OF STATE TAX & OTHERS
Court Orissa High Court
State

Odisha

Date Apr 19, 2023
Order No.

W.P(C) NO. 21008 OF 2022

Citation

2023(4) TAXREPLY 7271
Original Order
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ORDER

ORDER DR. B.R. SARANGI,J. The petitioner, by means of this writ petition, seeks to quash the order dated 02.08.2022, by which the Deputy Commissioner of State Tax, CT & GST Circle, Bhubaneswwar-1, Bhubaneswar has rejected the refund application of the petitioner in Form GST-RFD-06 under Annexure-10, as well as the refund rejection order dated 02.08.2022 for the period from December, 2021 to January, 2022 in Annexure-11, and further to issue direction to opposite party no.1 to grant refund as per refund application in Form GST-RFD-01 under Annexure-2 on account of Input Tax Credit accumulated due to Inverted Tax Structure and further to issue direction to opposite party no.1 to pay interest on the refundable amount. 2. The factual matrix of the case, in brief, is that the petitioner, a holder of Goods and Services Tax Registration Number 21AACCO7477Q1ZU under the CGST/OGST Act, is engaged in the business of manufacture of e-vehicles in various processes including chas....

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