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M/S. Lila Enterprises, Bhubaneswar vs. Joint Comnr Of State Tax (Appeal), CT And GST, Bbsr Range, Bbsr

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WP(C)/23137/2024HC OrissaGSTCNR ODHC01066936202427 September 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.23137 of 2024 M/s. Lila Enterprises …. Petitioner Represented By Adv. – Miss Itishree Tripathy, Advocate -versus- Joint Commissioner of State Tax (Appeal), CT & GST, Bhubaneswar Range, Bhubaneswar and another …. Opposite Parties Represented By Adv. – Mr. D. Das, Addl. Standing Counsel CORAM: THE HON'BLE MR. JUSTICE ARINDAM SINHA AND THE HON'BLE MR. JUSTICE M.S. SAHOO Order No.

ORDER 27.09.2024

01.

1. Miss Tripathy, learned advocate appears on behalf of petitioner and submits, there was demand made by the State authority for short payment of goods and services tax. Her client preferred appeal. It was rejected. Being aggrieved by the appellate order, her client wants to challenge the same but there is no Tribunal functioning. Her client’s prayer is actually for adjudication of challenge to appellate order, by which he is aggrieved. Therefore, her client has moved this Court.

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2.

She submits, relief sought by her client is covered by order dated 16th February, 2024 made by the first Division Bench in a batch of writ petitions, lead case being W.P.(C) no.42015 of 2023 (M/s. Maa Tarini Traders).

3.

Mr. Das, learned advocate, Addl. Standing Counsel appears on behalf of the department. He does not dispute that the writ petition stands covered.

4.

The first Division Bench directed a quantum of deposit with liberty to parties inasmuch as, petitioner could avail of his remedy upon constitution of the Tribunal and in event he does not do so within time provided upon reconstitution, the department would be free to proceed.

5.

The writ petition is disposed of as covered by M/s. Maa Tarini Traders (supra).

(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.