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M/S Mars Developments, Bbsr vs. The Chief Commnr. Of CT And GST, Cuttack

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WP(C)/840/2024HC OrissaGSTCNR ODHC01002794202418 January 2024Bench: DR. JUSTICE B.R.SARANGI (ACJ),MR. JUSTICE SIBO SANKAR MISHRA2 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. 840 of 2024 M/s Mars Developments, BBSR ….. Petitioner Mr. C.R. Das, Adv. Vs. The Chief Commissioner of CT and GST, Cuttack and others ….. Opposite Parties Mr. Sunil Mishra, Standing Counsel, Revenue CORAM: ACTING CHIEF JUSTICE DR. B.R. SARANGI MR. JUSTICE SIBO SANKAR MISHRA

ORDER 18.01.2024 Order No.

01.

This matter is taken up by hybrid mode.

2.

Heard Mr. C.R. Das, learned counsel appearing for the petitioner and Mr. Sunil Mishra, learned Standing Counsel appearing for the Revenue.

3.

The petitioner has filed this writ petition seeking to quash the order in Form GST APL-02 dated 08.01.2024 passed under Section 107 of the OGST/CGST Act under Annexure-4 and to restore the appeal to its original number.

4.

Mr. C.R. Das, learned counsel appearing for the petitioner vehemently contended that the appeal filed by the petitioner has been dismissed on the ground of limitation. But, the Government in Ministry of Finance, Department of Revenue on 02.11.2023 has introduced an amnesty scheme and, as such, the case of the petitioner comes within clauses-4, 5 and 6 of the said notification. Therefore, the petitioner may be granted liberty to pursue its remedy on the basis of the amnesty scheme applicable to it.

5.

Mr. Sunil Mishra, learned Standing Counsel appearing for the Revenue contended that if the petitioner so desires, it may approach the authority in accordance with law.

6.

Having heard learned counsel for the parties and after going through the records, without expressing any opinion on the merits of the case, this writ petition stands disposed of granting liberty to the petitioner to pursue its remedy before the appropriate forum in terms of the amnesty scheme issued by the authority vide notification dated 02.11.2023. Ashok

(DR. B.R. SARANGI)

ACTING CHIEF JUSTICE

(S.S. MISHRA)

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.