BharatTaxGST

Sunil Kumar Champati vs. Chief Commissioner Of CT And GST , Odisha

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WP(C)/7334/2025HC OrissaGSTCNR ODHC01017639202521 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.7334 of 2025 Sunil Kumar Champati …. Petitioner Represented By Adv. – Ms. I. Tripathy, Advocate -versus- Chief Commissioner of CT and GST, Odisha and another …. Opposite Parties Represented By Adv. – Mr. S. Das, ASC CORAM: THE HON'BLE MR. JUSTICE ARINDAM SINHA, THE ACTING CHIEF JUSTICE AND THE HON'BLE MR. JUSTICE M.S. SAHOO

ORDER 21.03.2025

1.

Ms. Tripathy, learned advocate appears on behalf of petitioner and refers us to earlier order dated 13th March, 2025. Paragraphs 2 and 3 from it are reproduced below. “2. She submits, there be direction for remand and restoration of the appeal because the supply dealers had not filed GSTR-1 within stipulated time. They filed subsequently. It was not taken into consideration. He submits further, there was notification extending the period for filing the return.

3.

Mr. Das, learned advocate, Additional Standing Counsel appears on behalf of State-revenue. He is Order No. 01. required to take instruction on whether GSTR-1 returns of concerned dealers were filed within extended time and if so, non-consideration requiring remand.”

2.

Mr. Das, learned advocate, Additional Standing Counsel appears on behalf of State and submits, there was notification extending the period for filing return.

3.

Impugned order dated 16th August, 2024 of the adjudicating authority is set aside and quashed. The adjudication is restored. Petitioner will communicate certified copy of this order to the authority by 31st March, 2025. The authority will thereafter deal with the adjudication as expeditiously as possible.

4.

The writ petition is disposed of.

(Arindam Sinha) Acting Chief Justice

(M.S. Sahoo) Judge Jyoti

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.