The Central government’s GST circular can only be applicable to the Central GST and not to the State GST unless the said circular is adopted by the State Government by making a declaration
The Orissa High Court rejected the writ petition challenging jurisdiction ruling that the Deputy commissioner can block Input Tax Credit ( ITC ) under Rule 86A of Orissa GST ( Goods and Services Tax ) Rules, 2017. The petitioner, Atulya Minerals, sought to quash the letters issued by the Deputy Commissioner on 30.03.2024 and 20.05.2024,…
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