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Maa Mangala Construction PVT. LTD., Kendujhar vs. The Commnr. Of Commercial Tax And GST, Cuttack

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WP(C)/26090/2023HC OrissaGSTCNR ODHC01063270202329 August 2023Bench: DR. JUSTICE B.R.SARANGI,MR. JUSTICE MURAHARI SRI RAMAN2 pages

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Cause title — parties, addresses and appearances
IN THE HIGH COURT OF ORISSA AT CUTTACK W.P (C) No.26090 of 2023 Maa Mangala Construction Pvt. Ltd. ….. Petitioner Mr. Jagamohan Pattanaik, Advocate Vs. The Commissioner of Commercial Tax & GST, Cuttack & another ….. Opposite Parties Mr. Sunil Mishra, S.C. for the Revenue CORAM: DR. JUSTICE B.R. SARANGI MR. JUSTICE MURAHARI SRI RAMAN

ORDER 29.08.2023 Order No.

02.

This matter is taken up through hybrid mode.

2.

Heard.

3.

The present writ petition has been filed with the following prayer:-

“Under the circumstances, it is humbly and respectfully prayed that this Hon’ble Court may graciously be pleased to quash the ex parte order of assessment dated 17.03.2022 passed u/s.73 of the OGST Act, 2017 read with Rule 142 of the OGST Rule, 2017 vide order under reference No.ZD2103220111569 for the period 2019-2020 under Annexure-2;

And/or be pleased to direct the Opp. Party No.2 to dispose of the pending rectification application filed on 01.08.2023 under Annexure-3 within a stipulated period after giving opportunity to the Petitioner;”

4.

In course of hearing, learned counsel for the Petitioner states that highlighting its grievance, the Petitioner has made application/representation to Opposite Party No.2 vide

Annexure-3 and the same may be directed to be considered within a stipulated time, to which learned Standing Counsel appearing for the Revenue has no objection.

5.

As agreed by learned counsel for the parties and after going through the records, this Court, without expressing any opinion on the merits of the case, disposes of the Writ Petition directing Opposite Party No.2 to consider the application/representation filed by the petitioner vide Annexure-3 and pass appropriate order in accordance with law within a period of three months from the date of production of certified copy of this order.

Issue urgent certified copy as per Rules.

MRS

(DR. B.R. SARANGI)

JUDGE

(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.