M/S Mukteswar Transport vs. Commissioner Of CT And GST,Odisha
Held
The Court disposed of the petition by permitting the petitioner to prefer an appeal against the assessment order. The appellate authority was directed not to insist on pre-deposit as the amount was already recovered.
Facts
The petitioner filed a writ petition challenging an order of assessment. The amount in question had already been recovered from the petitioner.
Key Issues
Whether the petitioner should be allowed to prefer an appeal and whether pre-deposit should be insisted upon when the amount has already been recovered.
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
ORDER 08.12.2023 03. 1. Heard Mr. Jagabandhu Sahoo, learned Senior Counsel along with Ms. Kajal Sahoo, learned counsel for the petitioner and Mr. Sunil Mishra, learned Additional Standing Counsel for the Opposite Parties-Revenue.
It is submitted that the amount has already been recovered from the petitioner. Against the order of assessment, an appeal lies.
Mr. Sunil Mishra, learned Additional Standing Counsel for the Opposite Party-Revenue states that the appellate authority be directed not to insist upon the pre-deposit and the appeal preferred by the petitioner should be heard and disposed of in accordance with law.
Having heard learned counsel for the parties and perused the materials available on record, since the order of
The judgment continues below.
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