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M/S. Chhabindra Kumar Pradhan, Kendrapara vs. Chief Commissioner Of GST And Central Excise And Customs, Bbsr

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WP(C)/23180/2024HC OrissaGSTCNR ODHC01065570202412 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.23180 of 2024 M/s. Chhabindra Kumar Pradhan …. Petitioner Represented By Adv. – Mr. R.K. Jena, Advocate -versus- Chief Commissioner of GST and Central Excise and Customs, Bhubaneswar and others …. Opposite Parties Represented By Adv. – Mr. U.C. Sahoo, Jr. Standing Counsel CORAM: THE HON'BLE MR. JUSTICE ARINDAM SINHA AND THE HON'BLE MR. JUSTICE M.S. SAHOO Order No. 02.

ORDER 12.11.2024

1.

Mr. Sahoo, learned advocate, Junior Standing Counsel appears on behalf of revenue and with reference to order dated 4th November, 2024 submits, the pre-deposit was made. Mr. Jena, learned advocate appears on behalf of petitioner.

2.

Paragraphs 1 and 2 from our order dated 4th November, 2024 are reproduced below.

// 2 //

“1. Mr. Das, learned advocate appears on behalf of petitioner and submits, impugned is order in appeal dated 31st May, 2024, rejecting his client’s appeal on ground that pre-deposit was not made. Referring to page- 15 he submits, ₹28,840/- was paid. The amount is 7.5% of the disputed tax.

2.

Mr. Sahoo, learned advocate, Junior Standing Counsel appears on behalf of revenue. He is directed to take instruction and inform this Court regarding fact of pre-deposit asserted by petitioner.” In view of aforesaid impugned order is set aside and quashed. The appellate authority is requested to expeditiously deal with the appeal.

3.

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.