BharatTaxGST

M/S. Rashmi Agency, Cuttack. vs. Deputy Commnr Of State Tax, CT And GST Circle, Cuttack.

Original PDF →
WP(C)/39838/2023HC OrissaGSTCNR ODHC01098010202319 February 2024Bench: MR. JUSTICE CHAKRADHARI SHARAN SINGH,MR. JUSTICE S.K.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 WP(C) No. 39838 of 2023 M/s. Rashmi Agency …. Petitioner Mr. Jagabandhu Sahoo, Senior Advocate assisted by Ms. Kajal Sahoo, Advocate -versus- Deputy Commissioner of State Tax, CT & GST Circle, Cuttack-1 and others …. Opposite Parties Mr. Sunil Mishra, Standing Counsel for OP No.1 Mr. A. Kedia, Junior Standing Counsel for OP Nos.2 & 3 CORAM: THE CHIEF JUSTICE JUSTICE S.K. SAHOO Order No.

ORDER 19.02.2024 01. This matter is taken up through Hybrid mode.

2.

The petitioner has put to challenge in the present writ petition an order dated 19.10.2023 passed by the opposite party no.1, i.e., the Deputy Commissioner of State Tax, CT & GST Circle, Cuttack-

1.3.

After some arguments, Mr. Jagabandhu Sahoo, learned Senior Counsel appearing on behalf of the petitioner accepts the legal position that the petitioner has an alternative remedy of appeal under Section 107 of the OGST Act, 2017. 4. As the petitioner has an effective statutory remedy of appeal against the impugned order, we are not inclined to entertain this writ petition filed under Article 226 of the Constitution of India.

5.

Accordingly, this writ petition stands disposed of with a liberty to the petitioner to prefer an appeal, if so advised, against the impugned order in accordance with law.

(Chakradhari Sharan Singh) Chief Justice

(S.K. Sahoo) Judge S. Behera

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.