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M/S.Rasmita Behera , Cuttack vs. Addl.Commnr. Of State Tax (Appeal), CT And GST, Cuttack

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WP(C)/21609/2024HC OrissaGSTCNR ODHC01062835202411 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.21609 of 2024 M/s. Rasmita Behera, Cuttack …. Petitioner Represented By Adv. – Ms. Itishree Tripathy, Advocate -versus- Additional Commissioner of State Tax (Appeal), CT and GST, Central Zone-1, Cuttack Odisha 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 11.09.2024

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 her client wants to challenge the same but there is no Tribunal functioning. Her client’s prayer is actually for adjudication of challenge to the appellate order. 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, Additional 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, 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.

5.

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

(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.