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M/S. Om Sainath Carriers, Sundargarh vs. The Asst. Commissioner, Central Tax, GST And C.E. Rourkela-1 Division, Rourkela

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WP(C)/32799/2024HC OrissaGSTCNR ODHC01092099202421 July 2025Bench: MR. JUSTICE HARISH TANDON (CJ),MR. JUSTICE MANASH RANJAN PATHAK2 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.32799 of 2024 M/s. Om Sainath Carriers …. Petitioner Mr. Bijay Panda, Advocate -Versus- The Assistant Commissioner, Central Tax, GST & Central Excise, Rourkela-I Division, Rourkela …. Opposite Party Mr. A. Kedia, Jr. Standing Counsel CORAM: HON’BLE THE CHIEF JUSTICE AND HON’BLE MR. JUSTICE MANASH RANJAN PATHAK Order No.

ORDER 21.07.2025 01. 1. Mr. B. Panda, learned counsel appears on behalf of Petitioner and submits, his client could not be represented to prosecute his appeal before the adjudicating authority in spite of having engaged learned counsel. On that day his client learnt that the engaged learned counsel had just been discharged from hospital and was under advice for complete bed rest. He submits further, unfortunately the learned counsel thereafter died. The statement is in paragraph-7. 2. Heard Mr. A. Kedia, learned advocate, Junior Standing Counsel appears on behalf of the Opposite Party.

3.

Impugned order is set aside and quashed. The proceeding is restored. Petitioner will communicate certified copy of this order to the Adjudicating Authority, who will fix date of hearing as may be convenient. Petitioner must take steps to be represented on the date so fixed. Omission of petitioner to either be represented or personally appear on the date fixed will automatically restore impugned order.

4.

The writ petition is disposed of.

(Harish Tandon)

Chief Justice

(M.R. Pathak) Judge

A. Nanda

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.