2025 (1) TMI 208

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....vocate, Mr. D.K. Samal, Advocate, Mr. K.K. Sahoo, Advocate, For the Opposite Parties: Mr. A. Kedia, Junior Standing Counsel ORDER 1. Mr. Ray, learned senior advocate appears on behalf of petitioner and submits, his client was entitled to Input Tax Credit (ITC) of approximately Rs.97,00,000/-. Return was filed ten days out of time. He draws attention to impugned order dated 28th August, 2024 ....