Hara Prasad Das vs. The Addl. CT And GST Officer, Jagatsinghpur
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Cause title — parties, addresses and appearances
ORDER 28.03.2023 Order No. 01
This matter is taken up through hybrid mode.
Heard learned counsel for the petitioner and Mr. S. Mishra, learned Additional Standing Counsel appearing for the CT & GST Department.
Learned counsel appearing for the petitioner contended that the case of the petitioner is covered by the order dated 09.02.2023 passed by this Court in W.P.(C) No.3134 of 2023 (Priyadarshini Jena v. The Additional CT & GST Officer, Mayurbhanj & Others). Therefore, it is contended that direction may be issued to consider the case of the petitioner in the light of the order dated 09.02.2023 passed by this Court in Priyadarshini Jena (supra).
Mr. S. Mishra, learned Additional Standing Counsel appearing for the CT & GST Department disputes the contentions raised by learned counsel for the petitioner and contends that the case of the petitioner is covered by the ratio decided by this Court in M/s. Durga Raman Patnaik v. Additional Commissioner of GST (Appeals) (First Appellate Authority), Bhubaneswar
(W.P.(C) NO.7728 of 2022, decided on 13.10.2022).
Considering the contentions raised by learned counsel for the parties and after going through the records, this Court finds that factually the case of the petitioner is covered by the ratio decided by this Court in M/s. Durga Raman Patnaik (supra). Therefore, this writ petition stands disposed of in terms of the judgment passed by this Court in M/s. Durga Raman Patnaik (supra), as agreed upon by learned counsel for the parties.
Issue urgent certified copy as per rules.
(DR. B.R. SARANGI)
JUDGE
(M.S. RAMAN) JUDGE
Ashok/MRS
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