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SHIVA JYOTI CONSTRUCTION vs. CENTRAL BOARD OF EXCISE & OTHERS
(Orissa High Court)

Hon'ble Judges:

S. MURALIDHAR
S. RAMAN
Pet. Counsel
Jagamohan Pattanaik
Res. Counsel
Subash Chandra Mohanty

Petitioner / Applicant

SHIVA JYOTI CONSTRUCTION
Respondent CENTRAL BOARD OF EXCISE & OTHERS
Court Orissa High Court
State

Odisha

Date Jan 12, 2023
Order No.

W.P.(C) No. 18216 of 2021

Citation

2023(1) TAXREPLY 6887
Original Order
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ORDER

ORDER 1. The Petitioner before this Court seeks a direction to the Opposite Parties to permit the Petitioner to rectify the GST Return filed for the period September, 2017 and March 2018 in Form-B2B instead of B2C as was wrongly filed under GSTR-1 in order to get the Input Tax Credit (ITC) benefit by M/s. Odisha Construction Corporation Limited (OCCL), the principal contractor. 2. Admittedly, the last date of filing the return was 31st March, 2019 and the date by which the rectification should have been carried out was 13th April, 2019. 3. It is the case of the Petitioner that the error came to be noticed after the OCCL held up the legitimate running bill amount of the Petitioner by informing it about the above error on 21st January, 2020. It is the case of the Petitioner that thereafter it has been making requests to the Opposite Parties to permit it to correct the GSTR-1 Forms but to no avail. 4. The stand taken by the Opposite Parties is that once the deadline for....

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