BharatTaxGST

M/S. Shree Binayak Textiles, Boudh vs. Commissioner Of CT And GST,Odisha

WP(C)/27265/2023HC OrissaGSTCNR ODHC01066286202304 December 2023Bench: DR. JUSTICE B.R.SARANGI (ACJ),MR. JUSTICE MURAHARI SRI RAMAN1 pages
AI SummaryDismissed

Held

The High Court granted liberty to the petitioner to pursue its remedy before the appropriate forum. The petitioner was permitted to prefer an appeal before the appellate authority against the final order.

Facts

The petitioner filed a writ petition challenging a show-cause notice. The High Court was not inclined to entertain the writ petition directly. The final order has since been passed by the authority concerned.

Key Issues

Whether the High Court should entertain a writ petition against a show-cause notice when an appealable final order has been passed. The appropriate forum for challenging the final order.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
Page 1 of 1 IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No.27265 of 2023 M/s. Shree Binayak Textiles ….. Petitioner Mr. K.K. Sahoo, Advocate Vs. Commissioner of CT & GST, Odisha & Others ….. Opposite Parties Mr. Sunil Mishra, Standing Counsel for CT & GST Organization CORAM: ACTING CHIEF JUSTICE DR. B.R. SARANGI MR. JUSTICE MURAHARI SRI RAMAN

ORDER 04.12.2023 Order No.

02.

This matter is taken up through hybrid mode.

2.

Heard Mr. K.K. Sahoo, learned counsel appearing for the Petitioner and Mr. Sunil Mishra, learned Standing Counsel appearing for the CT & GST Organization.

3.

Against notice of show-cause dated 23.08.2022 under Annexure-7, the Petitioner has filed this writ petition. This Court is not inclined to entertain this writ petition. However, liberty is granted to the Petitioner to pursue its remedy before the appropriate forum by giving reply to the show cause.

4.

At this point of time, Mr. Sunil Mishra, learned Standing Counsel appearing for the CT & GST Organization stated that in the meantime the final order has been passed by the authority concerned which is appealable.

5.

In the abo

The judgment continues below.

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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.