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L And T Sambalpur-Rourkela Tollway LTD. vs. CT And GST Officer

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WP(C)/6803/2022HC OrissaGSTCNR ODHC01016554202219 June 2024Bench: DR. JUSTICE B.R.SARANGI,MR. JUSTICE GOURISHANKAR SATAPATHY2 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. 6803 of 2022 L & T Sambalpur-Rourkela Tollway Ltd. ….. Petitioner Mr. A. Swain, Advocate Vs. CT and GST Officer, CT & GST Circle, Rourkela II, Panposh and another ….. Opposite Parties Mr. S. Mishra, Standing Counsel for CT & GST CORAM: DR. JUSTICE B.R. SARANGI MR. JUSTICE G. SATAPATHY

ORDER 19.06.2024

Order No.

08.

This matter is taken up by hybrid mode.

2.

Heard Mr. A. Swain, learned counsel for the petitioner and Mr. S. Mishra, learned Standing Counsel for CT & GST Department.

3.

The petitioner has filed this writ petition seeking to quash the order dated 28.01.2022 passed by O.P. No.2. 4. Mr. S. Mishra, learned Standing Counsel for CT & GST Department raised contention before this Court that the petitioner has filed this writ petition against the order passed by the adjudicating authority, which is appealable one. But such contention has been stoutly denied by Mr. A. Swain, learned counsel for the petitioner. According to him, there are certain issues which are required to be adjudicated by this Court.

5.

Having heard learned counsel for the parties and after going through the records, this Court is of the opinion that if appellate forum is available to the petitioner, this Court need not interfere with the same.

S.Sasmal

6.

In view of the above, this writ petition stands disposed of permitting the petitioner to file an appeal before the appellate authority, if it is so advised.

(DR. B.R. SARANGI) JUDGE

(G. SATAPATHY)

JUDGE

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.