Disposed¶27
Yogeswer Rao Pratapnani v. Chief Commnr of Ct and Gst, Cuttack
Orissa HCWP(C)/6116/2025
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 06.04.2024; no appeal preferred; rectification route under clause 3.5 of circular dated 15.10.2024 (pursuant to notification dated 08.10.2024 enlarging time); direction to petitioner to apply for rectification by 31.03.2025; certified copy disclosable in application; writ petition disposed without merits adjudication; Orissa High Court at Cuttack; W.P.(C) No.6116 of 2025.
What did the court decide?
Direction to the petitioner to apply for rectification manually or through the portal by 31st March, 2025, with liberty to disclose the certified copy of the order in the application; no interference with the impugned ITC demand on merits. ¶27