Shalimar Chemical Works (P), LTD. Calcutta vs. Commnr. Of Commercial Taxes And Goods And Services Tax, Cuttack

This matter is taken up by hybrid mode.

Heard Mr. S. Banarjee, learned Senior Counsel appearing along with Mr. S.R. Pati, learned counsel for the petitioner and Mr. Seshadev Das, learned Addl. Standing Counsel for the Revenue.

The petitioner has filed this writ petition challenging the order dated 31.12.2023 passed by the authority under Section 73 of the Odisha GST Act, 2017 vide Annexure-4. 4. Mr. S. Banarjee, learned Senior Counsel appearing along with Mr. S.R. Pati, learned counsel for the petitioner contended that the order impugned has been passed by the authority without assigning any reason. Therefore, the petitioner has approached this Court invoking extra-ordinary juri iction under Articles 226 and 227 of the Constitution of India.

Mr. Seshadev Das, learned Addl. Standing Counsel for the Revenue contended that the order impugned passed by the authority under Section 73 of the Odisha GST Act, 2017 is appealable. Therefore, if at all the petitioner is aggrieved by such order in any manner, he could have preferred appeal before the appropriate forum instead of approaching this Court by filing the present writ petition invoking extra ordinary juri iction under Articles 226 and 227 of the Constitution of India.

Having heard learned counsel for the parties and after going through the records, but, however, without expressing any opinion on the merits of the case itself, it is directed that since the order passed by the authority under Section 73 of the Odisha GST Act, 2017 is appealable, the petitioner, if so advised, may pursue its remedy before the appropriate forum agitating all the grievances, as have been raised in the present writ petition, in accordance with law.

With the aforesaid liberty, the writ petition stands disposed of.