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Bhagabat Prasad Sahu vs. The Addl. Commissioner Of Central Tax, GST And Excise ,Rourkela Commissionerate ,Rourkela

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WP(C)/24473/2025HC OrissaGSTCNR ODHC01056890202514 November 2025Bench: MR. JUSTICE HARISH TANDON (CJ),MR. JUSTICE MURAHARI SRI RAMAN2 pages

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Cause title — parties, addresses and appearances
Page 1 of 2 IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No.24473 of 2025 Bhagabat Prasad Sahu …. Petitioner Mr. Bijay Panda, Advocate -versus- The Addl. Commissioner of Central Tax, GST & Excise, Rourkela Commissionerate …. Opposite Party Mr. Mukesh Agrawalla, Junior Senior Standing Counsel CORAM: THE HON’BLE THE CHIEF JUSTICE AND THE HON’BLE MR. JUSTICE MURAHARI SRI RAMAN Order No.

ORDER 14.11.2025

01.1.

Heard learned counsel for the parties.

2.

Since alternative remedy is provided under the provisions of the Finance Act, 1994 to question the validity of adjudication order and the petitioner has filed this writ petition challenging the order-in-original dated 26.08.2021 passed by the Additional Commissioner of Central Tax, GST & Excise, Rourkela Commissionerate raising demand of service tax of Rs.47,007/- under Section 73(1) of the Finance Act, 1994 along with interest Rs.87,750/- under Section 75 as well as penalty of Rs.87,007/- under Section 78 of the said Act for the Financial Year 2015-16, this Court is not inclined to entertain this writ petition. However,

liberty is granted to the petitioner to pursue his remedy before the appellate forum in accordance with law, if so advised.

3.

Accordingly, the writ petition stands disposed of.

(Harish Tandon) Chief Justice

(M.S. Raman) Judge

Aswini

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.