Disposed¶5

M/S. Jbs Royal Touch India Private Limited, Bbsr v. Chief Comnr of Ct and Gst, Odisha, Banijyakar Bhawan, Cuttack

GST – Alleged wrongful availment of ITC

Orissa HC6 Mar 2025WP(C)/4954/2025

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What is this about?

Orissa High Court, W.P.(C) No. 4954 of 2025, decided 06.03.2025, coram Arindam Sinha, ACJ and M.S. Sahoo, J. JBS Royal Touch India Pvt Ltd v Chief Commissioner of CT & GST, Odisha. Keywords: ITC, Input Tax Credit, GSTR 2A, GSTR 3B, Section 73 OGST Act 2017, Section 16(5) CGST/OGST Act, show cause notice quashed, assessment order set aside, tax period 2019-20, late filing by suppliers.

What did the court decide?

Impugned show cause notice dated 15th February, 2022 and consequential assessment order dated 30th September, 2022 set aside and quashed; writ petition disposed of. ¶5

M/S. Jbs Royal Touch India Private Limited, Bbsr Vs… — GST and Indirect Tax | Orissa HC (2025)

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IN THE HIGH COURT OF ORISSA AT CUTTACK

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W.P.(C) No. 4954 of 2025

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M/s. JBS Royal Touch India Private Limited, BBSR

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…. Petitioner

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Represented by Adv.– Ms. I. Tripathy, Advocate

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-Versus-

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Chief Commissioner of CT & GST, …. Opposite Parties Odisha, Banijyakar Bhawan, Cuttack and another

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Represented by Adv.– Mr. S. Mishra, Standing Counsel

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CORAM:

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THE HON’BLE MR. JUSTICE ARINDAM SINHA, ACTING CHIEF JUSTICE AND

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THE HON’BLE MR. JUSTICE M.S. SAHOO

ORDER

Order No.

01.

06.03.2025

1. Ms. Tripathy, learned advocate appears on behalf of

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petitioner and submits, under challenge is show cause notice dated

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15^th February, 2022 and consequential assessment order dated 30^th

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September, 2022 passed under section 73 in Odisha Goods and

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Services Tax Act, 2017. The dealers, who supplied to her client

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filed their returns late. Revenue proceeded to allege, her client had

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wrongfully availed Impugned Tax Credit (ITC). She seeks intervention.

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2. Mr. Mishra, learned advocate, Standing Counsel appears on behalf of revenue and hands up his instruction dated 6^th March, 2025. First paragraph from his instruction is reproduced below.

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“As per telephonic discussion I am to say that the ITC available as on date in GSTR 2A of the above named registrant is more than the ITC claimed in the GSTR 3B filed for the tax period 2019-20. The information available reveals that the intrastate suppliers have filed their return within the prescribed time limit as per provision of Sec. 16 (5) of CGST/OGST Act ie 30.11.2021. However the filling of return by the interstate suppliers could not verified as the same are not available for verification. However, the information reflected in GSTR 2A suggest that the tax payer has more credit available than claimed in GSTR 3B filed for 2019-20 .”

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3. Petitioner’s information is incorrect inasmuch as revenue’s

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fair stand is, information available reveals that intrastate suppliers have filed their return within prescribed time. The instruction

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further says information reflected in GSTR 2A suggests that the tax payer has more credit available than claimed.

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4. In view of aforesaid impugned show cause notice and

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assessment order are set aside and quashed.

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5. The writ petition is disposed of.

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( Arindam Sinha )

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Acting Chief Justice

( M.S. Sahoo )

Judge

Arun Mishra

Signature Not Verified

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Digitally Signed Signed by: ARUN KUMAR MISHRA Designation: ADR-Cum-Addl. Principal Secretary Reason: Authentication Location: High Court of Orissa, Cuttack Date: 06-Mar-2025 18:38:01

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M/S. Jbs Royal Touch India Private Limited, Bbsr v. Chief Comnr of Ct and Gst, Odisha, Banijyakar Bhawan, Cuttack

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M/S. Jbs Royal Touch India Private Limited, Bbsr v. Chief Comnr of Ct and Gst, Odisha, Banijyakar Bhawan, Cuttack

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