M/S Iron Cementics INDIA PVT LTD., Sundargarh vs. Assistant Commissioner Central Tax, GST And Central Excise, Rourkela
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Cause title — parties, addresses and appearances
ORDER 15.01.2025
Mr. A. Agarwal, learned advocate appears on behalf of petitioner and submits, impugned is order in original dated 7th April, 2022. He submits, his client came to know about the order upon intimation from the bank, who had received garnishee order.
On query he draws attention to paragraph 1 and sub- paragraph (F) in paragraph 3 to submit, no notice was had in the proceeding, culminating in the impugned order. He Order No. 01. submits further, the demand of tax was duly paid as evident from CBEC challan dated 19th October, 2016, disclosed at annexure-7. 3. Mr. Agrawal, learned advocate, Junior Standing Counsel appears on behalf of revenue and submits, in view of disclosure annexure-7, there be direction for restoration of the proceeding.
Impugned order is set aside and quashed. The garnishee order dated 27th September, 2024 at annexure-6 is also set aside. The proceeding is restored. Petitioner will communicate certified copy of this order to opposite party no.1 by 27th January, 2025 and obtain date of hearing. Omission to communicate will automatically restore impugned order.
The writ petition is disposed of.
(Arindam Sinha) Judge
(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.