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M/S. Sree Metaliks LTD vs. Commissioner Of CT And GST,Odisha

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WP(C)/35037/2023HC OrissaGSTCNR ODHC01085640202303 November 2023Bench: DR. JUSTICE B.R.SARANGI (ACJ),MR. JUSTICE MURAHARI SRI RAMAN1 pages

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Cause title — parties, addresses and appearances
Page 1 of 1 IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No. 35037 of 2023 M/s Sree Metaliks Ltd. ….. Petitioner Mr. S. Ray, Sr. Adv. along with Mr. K.K. Sahoo, Adv. Vs. Commissioner of CT & GST, Odisha and others ….. Opposite Parties Mr. Sunil Mishra, Standing Counsel, Revenue. CORAM: ACTING CHIEF JUSTICE DR. B.R. SARANGI MR. JUSTICE MURAHARI SRI RAMAN

ORDER 03.11.2023

Order No.

01.

This matter is taken up by hybrid mode.

2.

Heard Mr. S. Ray, learned Senior Counsel appearing along with Mr. K.K. Sahoo, learned counsel for the petitioner and Mr. Sunil Mishra, learned Standing Counsel for the Revenue.

3.

Since the order impugned dated 16.09.2023 under Annexure-1 is with regard to refund of the amount, this Court is not inclined to entertain this writ petition as alternative remedy is available for the petitioner to prefer revision against the said order.

4.

In that view of the matter, the writ petition stands disposed of granting liberty to the petitioner to pursue its remedy before the appropriate forum by preferring revision in accordance with law.

Ashok

(DR. B.R. SARANGI)

ACTING CHIEF JUSTICE

(M.S. RAMAN)

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.