M/s SHREE JAGANNATH TRADERS

Vs.

THE CHIEF COMMISSIONER GST & CENTRAL EXCISE BHUBANESWAR COMMISSIONERATE & ORS.

P. ( C ) No. 5919 of 2025

HIGH COURT: Orrisa

DATED: 13.05.2025

Citation: 2025 Taxo.online 747

Court set aside ex parte assessment order disallowing input tax credit, granting the petitioner an opportunity to present relevant documents to substantiate their claims.

Demand – Interest & Penalty – Disallowance of ITC – Ex parte order -Lack of opportunity to present case or produce relevant documents to support ITC claim before Assessing authority – Petitioner a wholesaler authorized to receive kerosene oil from one supplier i.e. Indian Oil Corporation Limited and required to supply under PDS – No allegation of suppression – Petitioner complied all necessary conditions for claiming ITC including receipt of goods and payment of tax to supplier – Court found respondent had no difficulty in verifying genuineness of transactions with respect to ITC as petitioner has single supplier and distribution through PDS

Held: Writ petition disposed – Ex parte order set aside – Petitioner to appear before assessing authority within four weeks to substantiate ITC claim made in returns.

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