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M/S Indian Explosives PVT.LTD, Rourkela vs. Chief Commissioner Of CT And GST

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WP(C)/21069/2024HC OrissaGSTCNR ODHC01059338202403 October 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.21069 of 2024 M/s. Indian Explosives Pvt. Ltd., Rourkela …. Petitioner Represented By Adv. – Mrs. Z.M. Wallace, Advocate -versus- Chief Commissioner of CT and GST and others …. Opposite Parties Represented By Adv. – Mr. S. Mishra, Advocate (Standing Counsel) CORAM: THE HON'BLE MR. JUSTICE ARINDAM SINHA AND THE HON'BLE MR. JUSTICE M.S. SAHOO

ORDER 03.10.2024

1.

Mrs. Wallace, learned advocate appears on behalf of petitioner and submits, impugned is rejection order dated 25th April, 2022 passed by the first appellant authority. She points out, reasons given are hard copy of the form not filed and 10% of the disputed tax amount, not paid. Requirement to file hard copy has been done away with and her client has since duly deposited 10% of the disputed tax. Order No. 01. // 2 //

2.

Mr. Mishra, learned advocate, Standing Counsel appears on behalf of opposite party nos.1 to 3 and Mr. Kedia, learned advocate, for opposite party no.4. 3. Petitioner appears to have exhibited intention to prosecute the first appeal. We say so because submission is, there has been deposit of 10% of the disputed tax. Petitioner is directed to produce hard copy of the form along with website copy of this order to the first appellant authority.

4.

Impugned rejection order is set aside and quashed. On communication as above, the first appellate authority is requested to expeditiously deal with the appeal.

5.

The writ petition is disposed of.

(Arindam Sinha)

Judge

(M.S. Sahoo)

Judge

Prasant

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.