Disposed¶26
Chaurasiya Enterprises,Jharsuguda v. Chairman, Central Board of Indirect Taxes and Customs,New Delhi
Orissa HCWP(C)/2695/2025
Case brief
AI extract
What is this about?
GST Input Tax Credit (ITC): demand of excess, inadmissible and ineligible ITC confirmed by order-in-original dated 27.08.2024; petitioner did not prefer appeal; revenue circular dated 15.10.2024 (clause 3.5) issued pursuant to notification dated 08.10.2024 enlarging time; High Court of Orissa at Cuttack directed rectification application by 17.02.2025 and disposed of W.P.(C) No.2695 of 2025 (Chaurasiya Enterprises, Jharsuguda vs Chairman, Central Board of Indirect Taxes and Customs, New Delhi and others); bench: Arindam Sinha, Acting Chief Justice and M.S. Sahoo, Judge; decision date 03.02.2025.
What did the court decide?
Petitioner directed to apply for rectification by 17th February, 2025; certified copy of this order may be disclosed in the application. ¶26