Debasis Nayak vs. The Chief Comnr, GST And Central Excise And Customs, Bbsr Zone,Bbsr

WP(C)/29713/2024HC OrissaGSTCNR ODHC01084886202430 November 2024Bench: MR. JUSTICE ARINDAM SINHA,MR. JUSTICE M.S.SAHOO2 pages

AI SummaryDismissed

Held

The Court held that since the petitioner had availed the statutory remedy of appeal, the adjudication order merged with the appellate order. Therefore, the petitioner must pursue the matter before the Tribunal.

Facts

The petitioner challenged a show cause notice, an order in original, and a first appellate order. The petitioner argued that the order in original was passed beyond the prescribed time limit and that the work contract was tax-exempt.

Key Issues

Whether the order in original was passed beyond the time limit and if the petitioner should be allowed to pursue the matter before the Tribunal.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

Page 1 of 2 IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No.29713 of 2024 Debasis Nayak …. Petitioner Represented By Adv. – Mr. S.S. Padhy, Advocate -versus- The Chief Commissioner GST and Central Excise and Customs, BBSR Zone, BBSR and others …. Opposite Parties Represented By Adv. – Mr. Tushar Kanti Satapathy, Senior Standing Counsel CORAM: THE HON'BLE MR. JUSTICE ARINDAM SINHA AND THE HON'BLE MR. JUSTICE M.S. SAHOO Order No.

30.11.

2024

The judgment continues below.

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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.