M/S. Smruti Ranjan Rout, Cuttack vs. The Chairman, Central Board Of Indirect Taxes And Customs, New Delhi

Mr. G.C. Das, learned advocate appears on behalf of petitioner and submits, there was demand made by the State Order No. 01. authority for short payment of Goods and Services Tax. His client preferred appeal. It was rejected. Being aggrieved by the appellate order, his client wants to challenge the same but there is no Tribunal functioning. His client’s prayer is actually for adjudication of challenge to appellate order, by which he is aggrieved. Therefore, his client has moved this Court.

He submits, relief sought by his 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).

Mr. Kedia, learned advocate, Junior Standing Counsel appears on behalf of opposite party no.1 and Mr. S. Das, learned advocate, Additional Standing Counsel appears on behalf of opposite party nos.2 to 4. They do not dispute that the writ petition stands covered.

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

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