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M/S Om Sainath Carriers vs. The Deputy Commissioner Central Tax GST And Central Excise

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WP(C)/15486/2025HC OrissaGSTCNR ODHC01038353202503 June 2025Bench: MR. JUSTICE BIRAJA PRASANNA SATAPATHY,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.15486 of 2025 Om Sainath Carriers …. Petitioner Mr. B. Panda , Advocate -versus- The Deputy Commissioner, Central Tax, GST & Central Excise, Rourkela-I Division & Another …. Opposite Parties Mr. S. B. Panda, AGA Mr. A. Kedia, Advocate (Junior Standing Counsel) CORAM: MR. JUSTICE BIRAJA PRASANNA SATAPATHY AND MR. JUSTICE MURAHARI SRI RAMAN Order No.

ORDER 03.06.2025 WP(C) No.15486 of 2025 and I.A. No.9177 of 2025

01.1.

This matter is taken up through Hybrid Arrangement (Virtual/Physical) Mode.

2.

Mr. Panda, learned advocate appears on behalf of petitioner and submits, his client could not be represented to prosecute his appeal before the Adjudicating Authority inspite of having engaged learned advocate. On that day his client learnt that the engaged learned advocate had just been discharged from hospital and was under advice for complete bed rest. He submits further, unfortunately the learned advocate thereafter died. The statement is in paragraph-8. // 2 //

3.

Mr. Kedia, learned advocate, Junior Standing Counsel appears on behalf of the Opposite Party and submits, no instructions are forthcoming.

4.

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.

5.

The writ petition is disposed of.

(Biraja Prasanna Satapathy)

Vacation Judge

(M.S. Raman)

Vacation Judge Sarbani

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.