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Circular issued by CBIC would be applicable on Central GST officers only

Bimal jain
Mineral Company's Petition Dismissed; Central Govt Circular Not Binding on State GST Without Adoption The Orissa High Court dismissed a writ petition by a mineral company against the State Tax Commissioner, ruling that a Central Government circular is binding only on Central GST officers unless adopted by the state. The petitioner challenged orders blocking their Input Tax Credit (ITC), arguing the orders violated principles of natural justice based on a 2021 circular. The respondent maintained that state GST rules applied, and the court upheld this view, confirming that the circular's guidelines do not extend to state officers without explicit state adoption. (AI Summary)

The Hon’ble Orissa High Court in M/S. ATULYA MINERALS VERSUS COMMISSIONER OF STATE TAX, CUTTACK AND ANOTHER  - 2024 (8) TMI 1381 - ORISSA HIGH COURT dismissed the writ petition interalia stating that the Circular issued by the Central Government would be binding on the officers of Central GST officers only.

Facts:

Atulya Minerals (“the Petitioner”), filed a writ petition against orders dated March 30, 2024 and May 05, 2024 (“the Impugned Orders”) passed by the Deputy Commissioner of State Revenue Department (“the Respondent”) pertaining to the blocking of ITC wherein the Petitioner contended that the deputy commissioner had no jurisdiction to pass the Impugned Orders and further contended that the Impugned orders were passed without complying to the principle of natural justice for which the Petitioner took support of the Circular dated November 02, 2021 (“the Circular”) wherein Guidelines for disallowing debit of electronic credit ledger under Rule 86A of the CGST Rules have been issued.  However, the Respondent contended that the relevant state GST rules would be applicable in the present case and the Circular issued by the Central Government would be binding on the officers of Central GST officers only.

Held:

The Hon’ble Orissa High Court in M/S. ATULYA MINERALS VERSUS COMMISSIONER OF STATE TAX, CUTTACK AND ANOTHER  - 2024 (8) TMI 1381 - ORISSA HIGH COURT accepting the submissions made by the Respondent inter alia stating that the Circular is applicable on Central GST officers only unless the said circular is adopted by the State Government by making a declaration for applicability on State GST officers.

(Author can be reached at [email protected])

Goods and Services Tax - GST
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