M/S. Ayamat Khan And Rahamat Khan, Bhadrak vs. The Commissioner Of CT And GST, Cuttack

This matter is taken up through hybrid mode.

Heard Mr. R.P. Kar, learned Senior Counsel appearing along with Mr. D. Hazra, learned counsel for the petitioner and Mr. Sunil Mishra, learned Standing Counsel appearing for the Revenue.

The petitioner has filed this writ petition seeking to quash the order dated 21.12.2023 passed by the State Tax Officer, Bhadrak Circle, Balasore under Section 73 of the OGST Act, 2017 read with Rule 142 (5) of the OGST Rules for the tax period July, 2017 to March, 2018 vide Annexure-1. 4. Mr. R.P. Kar, learned Senior Counsel appearing along with Mr. D. Hazra, learned counsel for the petitioner contended that the reasons for passing the order impugned cannot be sustained in the eye of law and the same is liable to be quashed.

Mr. Sunil Mishra, learned Standing Counsel appearing for the Revenue contended that challenging the adjudicating order the petitioner has approached this Court by filing the present writ petition, but the said order is appealable. As such, the petitioner has filed the appeal beyond the period of limitation prescribed under the Act. It is further contended that since the order has been passed under Section 107 of the Act, the matter is covered by the judgment of this Court in the case of M/s Laxmi Construction v. State Tax Officer, CT & GST Circle, Barbil (W.P.(C) No. 9545 of 2024 disposed of on 09.05.2024).

Having heard learned counsel for the parties and after going through the records, this Court finds that since the matter is covered by the judgment of this Court in the case of M/s Laxmi Construction v. State Tax Officer, CT & GST Circle, Barbil (W.P.(C) No. 9545 of 2024 disposed of on 09.05.2024), without expressing any opinion on the merits of the case, this writ petition stands disposed of in terms of the judgment passed by this Court in the case of M/s Laxmi Construction (supra).