M/S D.R.Patnaik, Keonjhar vs. Union Of INDIA

This matter is taken up through hybrid mode.

Heard Mr. R.P. Kar, learned Senior Counsel along with Mr. A.K. Dash, learned counsel appearing for the petitioner and Mr. Avinash Kedia, learned Junior Standing Counsel appearing for the opposite parties.

The present Writ Petition has been filed with the following prayer:- “In the aforesaid facts and circumstances of the case, your Lordships shall be graciously pleased to call for the records and after hearing both the parties further pleased to issue writ in the nature of certiorari for quash of the letter dated 21.04.2023 (vide Annexure- 2), letter dated. 03.05.2023 (vide Annexure-5), letter dated 25.05.2023 (vide Annexure-6) and the summon dated 21.08.2023 (vide Annexure-8) issued by the Opp. Party No.5.”

In course of hearing, learned counsel for the Petitioner states that highlighting his grievance, the Petitioner has made objection to Opposite Party No.5 vide Annexure-7 and the same may be directed to be considered within a stipulated time, to which learned Junior Standing Counsel appearing for GST & Central Excise has raised no objection.

Considering the contentions raised by learned counsel for the parties, but, however, without expressing any opinion on the merits of the case, this Court disposes of the writ petition directing opposite party no.5 to consider the objection filed by the petitioner vide Annexure-7, and pass appropriate order in accordance with law within a period of four weeks from the date of production/communication of this order. Till disposal of the objection, the summons issued to the petitioner under Section-70 of the Central Goods and Services Tax Act, 2017 under Annexure- 8 shall not be given effect to.