Atulya Minerals V/s Commissioner of State Tax (HIGH COURT OF ORISSA)

Case Study Name: Atulya Minerals V/s Commissioner of State Tax (HIGH COURT OF ORISSA) :Date of Order : 20-06-2021 Background:Atulya Minerals filed a writ petition challenging letters issued by the Deputy Commissioner of State Tax, CT & GST Enforcement, which blocked certain Input Tax Credits (ITC). The petitioner contended that the Deputy Commissioner had no jurisdiction to pass such orders and further argued that principles of natural justice were not followed in issuing these orders. Key Ruling: Jurisdictional Authority: The court referred to Rule...

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