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M/S H.S.Carriers, Sundargarh vs. Commissioner ,GST. Central Excise And Service Tax, Rourkela

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CMAPL/81/2025HC OrissaGSTCNR ODHC01016392202512 August 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 CMAPL No.81 of 2025 M/s. H.S. Carriers, Sundergarh … Petitioner Ms. Kananbala Roy Choudhury, Advocate -Versus- Commissioner, GST, Central Excise and Service Tax, Rourkela Commissionerate and others … Opposite Parties Mr. Radheshyam Chimanka, Senior Standing Counsel CORAM: THE HON’BLE THE CHIEF JUSTICE AND THE HON’BLE MR. JUSTICE MURAHARI SRI RAMAN Order No.

ORDER 12.08.2025

01.

CMAPL No.81 of 2025 & I.A. No.146 of 2025

1.

This is an application for recalling the order dated 30th October, 2023, by which the writ petition was dismissed as the petitioner failed and neglected to remove the defects pointed out by the Stamp Reporter.

2.

The order of dismissal is recorded by the Administrative Department in terms of the order dated 1st May, 2023 passed by the Division Bench.

3.

Be that as it may, the Court should not encourage the dismissal of the litigation on hypertechnical ground. The only defect pointed out by the Stamp Reporter was that the writ petition did not accompany copy of the synopsis and date chart. Now, defects have been removed as the petitioner has filed the synopsis and date chart in the writ petition on 4th March, 2025. 4. Though there is a delay in compliance, we find that the dismissal on a technical ground shall create negative impact in rights of the parties and, therefore, we allow this application and direct the Office to include the synopsis and date chart with the writ petition.

5.

The writ petition being W.P.(C) No.10461 of 2023 is restored to its original file and be listed before the Bench having roster in respect of subject category.

(Harish Tandon) Chief Justice

(M.S. Raman) Judge MRS/Laxmikant

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.