BharatTaxGST

Nrusingha Charan Jena vs. Chief Commnr. Of CT And GST, Cuttack

Original PDF →
WP(C)/17169/2024HC OrissaGSTCNR ODHC01045127202403 September 2024Bench: MR. JUSTICE ARINDAM SINHA,MR. JUSTICE M.S.SAHOO2 pages

No AI summary yet for this judgment.

Cause title — parties, addresses and appearances
Page 1 of 2 IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No.17169 of 2024 Nrusingha Charan Jena …. Petitioner Represented By Adv. – Mr. Ajit Kumar Roy, Advocate -versus- Chief Commissioner of CT and GST, Cuttack and others …. Opposite Parties Represented By Adv. – Mr. Sunil Mishra, Standing Counsel CORAM: THE HON'BLE MR. JUSTICE ARINDAM SINHA AND THE HON'BLE MR. JUSTICE M.S. SAHOO Order No.

ORDER 03.09.2024

02.

1. Mr. Mishra, learned advocate, Standing Counsel appears on behalf of revenue and hands up his instruction of date. He submits, there is confirmation of deposit. Mr. Roy, learned advocate appears on behalf of petitioner.

2.

We reproduce below paragraph-1 from our order dated 9th August, 2024. // 2 //

“Mr. Roy, learned advocate appears on behalf of petitioner and submits, pursuant to relaxation made by notification dated 2nd November, 2023, appeal was filed prior to 31st January, 2024. The appeal was filed on 5th January, 2024. It was rejected on purported reason of delay in submission of appeal. He hands up particulars of pre-deposit. He submits, thereby there was compliance of condition by clause 3 in the notification.”

3.

In view of aforesaid, we set aside and quash impugned order dated 9th May, 2024 rejecting the appeal. It is restored to file and number, for being expeditiously dealt with on merits by the appellate authority. Mr. Roy submits, his client will diligently prosecute the appeal to avail opportunity of hearing.

4.

The writ petition is allowed and disposed of.

(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.