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IN THE HIGH COURT OF ORISSA AT CUTTACK
HARISH TANDON, MURAHARI SRI RAMAN
Savitri Industries – Appellant
Versus
Chief Commissioner of CT & GST – Respondent
| Table of Content |
|---|
| 1. challenge to tax demands under gst requires adherence to procedural appeal routes. (Para 1 , 2 , 3) |
| 2. arguments presented by both parties regarding the validity of itc claims and demand order. (Para 4 , 5) |
| 3. court observations on the assessment process and the appropriateness of policy application. (Para 6 , 7) |
| 4. court's stance on maintaining judicial economy by directing disputes to statutory remedies. (Para 8) |
ORDER :
“Under the aforesaid circumstances it is prayed therefore that this Hon‟ble Court may be graciously pleased to:-
b. Issue Rule nisi calling upon the impugned order dated 25.02.2025 issued by the Opp. Party No.2 vide Annexure-5 shall not be quashed being illegal, arbitrary, unsustainable in law, contrary to scheme & intent of the Act and Rules;
d. Issue Rule nisi calling upon the Opp. Parties as to why the impugned order dated 25.02.2025 issued by the Opp. Party No.2 vide Annexure-5 disallowing the claim of ITC on account of non filing of GST 3B by the suppliers, shall not be quashed being illegal, arbitrary, unsustainable in law, contrary to scheme & intent of the Act and Rules;
f. If the Opp. Parties fails to show cause or show insufficient cause, mak
A writ petition against a GST demand is not maintainable when an alternative remedy of appeal is available under Section 107 of the GST Act.
The court upheld the validity of extending limitation periods under GST laws, noting the necessity of availing alternative remedies while addressing delays in approaching writ jurisdiction.
The High Court declined to exercise writ jurisdiction due to inordinate delay and the availability of alternative remedies, emphasizing that delays lead to injustice and that statutory authorities sh....
The exercise of writ jurisdiction is discretionary and may be denied based on inordinate delay, especially when alternative remedies exist.
Writ jurisdiction is discretionary, and relief may be denied if delay in filing is not satisfactorily explained, especially when alternative remedies exist.
Amendments to the GST Act allow for the availing of ITC beyond standard limitation periods under specified conditions.
The court held that the provisions enabling the denial of Input Tax Credit are within jurisdiction, emphasizing the need for statutory adherence in taxation disputes.
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