Oct 27, 2025
Negative ITC entries held impermissible; blocking under Rule 86A can only serve as temporary security measure for revenue
Case Title: M/s. Atulya Minerals v. Commissioner of State Tax, Commissionerate of CT & GST, Cuttack & OthersCourt: High Court of Orissa, CuttackPetition Number: W.P.(C) No. 1449 of 2025Category: Input Tax Credit (Blocking and Negative Blocking)Date of Judgment: 3 February 2025Relevant Sections: Section 73, Section 74 of the CGST Act, 2017; Rule 86A of the OGST Rules, 2017 Facts (Paras 1–3) The…