GST: Transfer of ITC starting with One State to then onto the next can’t be treated as Inward Supply, says Orissa HC

The Orissa High Court, in a recent ruling, held that claim of ITC by an input service distributor (ISD) only in the case of an inward supply, and an ITC transfer from one state to another is not an inward supply. A division bench of Justice Jaswant Singh and Justice M.S. Raman was considering a petition by the assessee, JSW Steel, a public limited company engaged in the business of manufacturing and selling hot and cold rolled coils and sheets, galvanized coils and sheets, and plates. The assessee has been…