Prasanna Kumar Mohanty vs. State Of Odisha

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WP(C)/5232/2023HC OrissaGSTCNR ODHC01013367202322 August 2023Bench: DR. JUSTICE B.R.SARANGI,MR. JUSTICE MURAHARI SRI RAMAN2 pages

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Cause title — parties, addresses and appearances
Page 1 of 2 IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No.5232 of 2023 Prasanna Kumar Mohanty ….. Petitioner Ms.Kananbala Roy Choudhury, Advocate and Mr. S.K. Roy Choudhury, Advocate Vs. State of Odisha & Others ….. Opposite Parties Mr. Sunil Mishra, Standing Counsel for revenue CORAM: DR. JUSTICE B.R. SARANGI MR. JUSTICE MURAHARI SRI RAMAN

ORDER 22.08.2023 Order No.

02.

This matter is taken up through hybrid mode.

2.

Heard.

3.

The Petitioner has filed this writ petition challenging the illegal and arbitrary action of the opposite parties in raising demand based upon the payment received in GST regime for the work executed in VAT regime while the Departmental autority has specifically clarified the FD Notification regarding Treatment of Works Contracts under GST vide Circular No.14235/CT dated 22.09.2017 issued by the Commissioner Commercial Taxes clearly provides for no GST liability on such payment.

4.

Learned counsel for the Petitioner states that since there is availability of alternative remedy, the Petitioner may be permitted

to withdraw this writ petition with liberty to approach the appropriate forum.

5.

In view of the above, the writ petition stands disposed of as withdrawn granting liberty as aforesaid.

(DR. B.R. SARANGI)

JUDGE

(M.S. RAMAN) JUDGE

Aswini

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.