M/S Venkateswar Engineering Works vs. The Commissioner Of Commercial Taxes And Goods And Services Tax, Odisha
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Cause title — parties, addresses and appearances
ORDER 12.03.2026 01. 1. The instant writ petition is filed assailing the order in original passed by the proper officer under Section 73 of the Central Goods and Services Tax Act, 2017/the Odisha Goods and Services Tax Act, 2017 (hereinafter referred to as "GST Act"), raising a demand which would be evident from the said order. Several points have been taken some of which touches upon the merit and some on the violation of principles of natural justice. Section 107 of the said Act provides a remedy of appeal, and, therefore, the petitioner has an alternative efficacious remedy to ventilate its grievance so raised in the instant writ petition.
Since the normal period of limitation provided under sub-section (1) of Section 107 of the Act has expired, as the petitioner is within the period of limitation, we feel it prudent that the petitioner should exhaust the statutory remedy so provided and we decline to exercise our discretion in invoking the extraordinary powers conferred under Article 226 of the Constitution of India.
As an abundant precaution, we make it clear that we had no occasion to go into the merit or demerit of the case, and it would be open to the appellate authority to decide the same independently, provided the petitioner approaches the said authority in accordance with law.
With the aforesaid observation, the writ petition stands disposed of.
(Harish Tandon) Chief Justice
(M.S. Raman) Judge Bichi
Reproduced from the public record of the Orissa High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.