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M/S Swastik Stevedores PVT LTD, Ctc vs. Assistant Commissioner GST And Central Excise,Cuttack

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WP(C)/23919/2024HC OrissaGSTCNR ODHC01069726202425 March 2025Bench: MR. JUSTICE ARINDAM SINHA (ACJ),MR. JUSTICE M.S.SAHOO2 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.23919 of 2024 M/s. Swastik Stevedores Pvt. Ltd., Cuttack …. Petitioner Represented By Adv. – Mr. J. Sahoo, Sr. Advocate Ms. K. Sahoo, Advocate -versus- Assistant Commissioner GST and Central Excise, Cuttack and another …. Opposite Parties Represented By Adv. – Mr. T.K. Satapathy, Sr. SC CORAM: THE HON'BLE MR. JUSTICE ARINDAM SINHA, THE ACTING CHIEF JUSTICE AND THE HON'BLE MR. JUSTICE M.S. SAHOO

ORDER 25.03.2025

1.1.

The writ petition has been listed under heading ‘To Be Mentioned’ at instance of petitioner. Mr. Sahoo, learned senior advocate appears on its behalf and submits, there has been issuance of circular dated 15th October, 2024 by Central Board of Indirect Tax and Customs, under which his client can apply for rectification. As such, his client’s case for relief is covered by order dated 11th November, 2024 made by us in WP(C) Order No. 03. no.19702 of 2024 (M/s. Maithan Ispat Ltd. v. Union of India and others).

2.

Mr. Satapathy, learned advocate, Senior Standing Counsel appears on behalf of revenue and submits, the writ petition is so covered.

3.

By consent the writ petition is taken up for disposal at this stage.

4.

The writ petition stands covered by M/s. Maithan Ispat Ltd. (supra). Impugned order dated 1st December, 2023 is set aside and quashed. Same direction as made in paragraph-4 in said order dated 11th November, 2024 disposing of M/s. Maithan Ispat Ltd. (supra) is made herein.

5.

The writ petition is disposed of.

(Arindam Sinha) Acting Chief Justice

(M.S. Sahoo) Judge

Prasant

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.