BharatTaxGST

M/S. Atc Telecom Infrastructure PVT. LTD. Mumbai vs. State Of Odisha

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WP(C)/12621/2024HC OrissaGSTCNR ODHC01032883202409 January 2025Bench: MR. JUSTICE ARINDAM SINHA,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.12621 of 2024 (Through hybrid mode) M/s. ATC Telecom Infrastructure Pvt. Ltd. Mumbai …. Petitioner Represented By Adv. – Mr. Deepro Sen, Advocate -versus- State of Odisha and others …. Opp. Parties Represented By Adv. Mr. Sunil Mishra, Standing Counsel CORAM: THE HON'BLE MR. JUSTICE ARINDAM SINHA AND THE HON'BLE MR. JUSTICE M.S. SAHOO Order No.

ORDER 09.01.2025

02.1.

Mr. Sen, learned advocate virtually appears on behalf of petitioner and with reference to order dated 3rd December, 2024 causes handing up of Form GST DRC-0 3 dated 7th January, 2025 on submission, further 10% of the demand to entitle his client having relief on precedent of order dated 16th February, 2024 in W.P.(C) no.42015 of 2023 (M/s. Maa Tanini Traders v. State of Odisha and

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others) was deposited. This is because Tribunal has not been constituted for his client to prefer and prosecute statutory appeal.

2.

Mr. Mishra, learned advocate, Standing Counsel appears on behalf of revenue.

3.

We have respectfully agreed and followed view taken in order dated 16th February, 2024 (supra). As such, petitioner is entitled to the relief by precedent of said order. In the circumstances, impugned garnishee order is set aside and quashed. Petitioner will apply, obtain certified copy of this order and produce before its banker for release of the frozen amount. Mr. Sen submits, his client is not giving up the grounds of appeal available to it. Petitioner can file and prosecute statutory appeal on constitution of the Tribunal.

4.

The writ petition is disposed of. (Arindam Sinha)

Judge

(M.S. Sahoo)

Judge Sks

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.