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M/S. Orissa Stevedores LTD.,Cuttack vs. Principal Commissioner GST And Central Excise, Bbsr

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WP(C)/26914/2024HC OrissaGSTCNR ODHC01078715202413 November 2024Bench: 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.26914 of 2024 M/s. Orissa Stevedores Ltd., Cuttack …. Petitioner Represented By Adv. – Mr. J. Sahoo, Sr. Advocate Mrs. K. Sahoo, Advocate -versus- Principal Commissioner GST and Central Excise, Bhubaneswar and another …. Opposite Parties Represented By Adv. – Mr. T.K. Satapathy, Sr. Standing Counsel CORAM: THE HON'BLE MR. JUSTICE ARINDAM SINHA AND THE HON'BLE MR. JUSTICE M.S. SAHOO Order No. 02.

ORDER 13.11.2024

1.

Mr. Sahoo, learned senior advocate appears on behalf of petitioner and with reference to order dated 5th November, 2024 submits, mentioned therein W.P.(C) no.26408 of 2020 (his client’s own case) had since dealt with by us on judgment dated 11th November, 2024. While prayer in that writ petition was for issuance of discharge certificate, challenge in this writ petition is against impugned order in original dated 19th August, 2024 passed subsequent to his

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client having applied under the scheme in respect of selfsame allegation of wrongly having availed Input Tax Credit (ITC). In the circumstances, relief of his client prayed for here is covered by said judgment dated 11th November, 2024 (supra).

2.

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

3.

Impugned order in original is set aside and quashed on reasons given and as covered by said judgment dated 11th November, 2024 (supra).

4.

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.