Authority: High Court of Odisha at Cuttack
Order Date: 30 September 2026
Case Overview
- Petitioner: M/s Das Agency, Ganjam, represented by proprietor Sisir Kumar Dash.
- Opposite Parties: Chief Commissioner of Central Tax & GST, Odisha, Cuttack and others; Standing Counsel: Mr. Sunil Mishra.
- The writ petition (W.P.(C) No.24831 of 2026) challenged orders (Annexures‑3 and 6) that blocked/negatively blocked the Input Tax Credit (ITC) linked to the petitioner’s GSTIN, alleging violation of Articles 14, 19(1)(g) and 265 of the Constitution and seeking quashing, reversal, declaration of arbitrariness, and interest at 18% per annum.
- During pendency, the Department redressed the grievance concerning the ITC blocking, leading the petitioner to withdraw that specific relief.
Final Outcome
- The Court declined to entertain the remaining prayers, stating no opinion on merits.
- The petitioner was granted liberty to approach the appropriate statutory appellate authority within the prescribed period for any further redress.
- The writ petition is disposed; any pending applications, if any, are also disposed.
Topics: Input Tax Credit, GST Litigation