Atulya Minerals Vs Commissioner of State Tax
Date: June 20, 2024
Subject Matter
Circular issued by CBIC would be applicable to Central GST officers only unless the said circular is adopted by the State Government
Summary
The petitioner sought to quash two letters issued by the Deputy Commissioner of State Tax regarding the blocking of Input Tax Credit (ITC), claiming that the orders were beyond the Deputy Commissioner's jurisdiction and violated principles of nat…
FULL TEXT OF THE JUDGMENT/ORDER OF ORISSA HIGH COURT This matter is taken up through hybrid mode. 2. Heard Mr. J. Patnaik, learned counsel for the petitioner and Mr. Sunil Mishra, learned Standing Counsel for Revenue. 3. The petitioner has filed this writ petition seeking to quash the letter dated 30.03.2024 under Annexure-1 and the letter dated 20.05.2024 under Annexure-5 issued by the Deputy Com…