Orissa HC revokes GST Registration Cancellation on failure of Dept. to prove wrongful availment of ITC on fake invoices

Last updated: 08 October 2021

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Quick Summary

The Orissa High Court has overturned the cancellation of a business's GST registration. The court found that the tax department failed to provide sufficient evidence that the business knowingly claimed Input Tax Credit (ITC) based on fake invoices from a supplier whose registration was cancelled retrospectively. The court noted that the purchases were made before the supplier's registration was cancelled, meaning the buyer could not have known about future issues.

Court :
Orissa High Court

Brief :
In M/S. Bright Star Plastic Industries v. Additional Commissioner of Sales Tax [W.P. (C) No. 15265 of 2021 dated October 04, 2021], M/S. Bright Star Plastic Industries ("the Petitioner") has filed a Petition against impugned Order dated April 05, 2021 passed by Additional Commissioner of CT & GST ("the Respondent") wherein the Respondent rejected the Petitioner's appeal questioning the Order passed by the Learned Proper Officer ("LPO") rejecting the Petitioner's application for revocation of cancellation of his GST Registration on January 07, 2021 under Section 30 (2) of the Odisha Goods and Services Tax Act, 2017 ("the OGST Act").

Citation :
W.P. (C) No. 15265 of 2021 dated October 04, 2021

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1999

(Excl. of GST ₹359)

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3499

(Excl. of GST ₹629)

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4999

(Excl. of GST ₹899)

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Judgement posted by

Bimal Jain

Service

FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

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