INTRODUCTION

The dispute in Bright Star Plastic Industries v. Additional Commissioner of Sales Tax (Appeal) arose from the cancellation of the petitioner’s GST registration under the Odisha Goods and Services Tax Act, 2017 (OGST Act).

The petitioner, a registered dealer engaged in the manufacture and sale of PVC pipes, HDPE pipes, LDPE pipes and iron scrap, had purchased goods from M/s. Pawansut Enterprises, a registered supplier, during April and August 2018 and claimed Input Tax Credit (ITC) on the basis of valid tax invoices.