Kss Petron PVT LTD. vs. Joint Commissioner Of CT And GST, Bbsr

Facts

The petitioner, KSS Petron Private Limited, filed a writ petition (W.P.(C) No.8902 of 2022) challenging an order passed by the Joint Commissioner of CT & GST, CT & GST Circle, Bhubaneswar. This Court, by an order dated 22nd February 2023, had disposed of the writ petition by relegating the petitioner to the National Company Law Tribunal (NCLT). The petitioner then filed a review petition, pointing out that the NCLT had, in fact, granted permission to the petitioner to pursue remedies against the assessment order. The Court acknowledged that this prior NCLT order was not considered when the writ petition was initially disposed of.

Held

The Court held that the writ petition ought not to have been disposed of by relegating the petitioner to the NCLT, as the NCLT had indeed granted permission to the petitioner to pursue remedies against the assessment order. The Court found that its previous order dated 22nd February 2023, which disposed of W.P.(C) No.8902 of 2022, failed to take into account the order of the NCLT granting such permission. Consequently, the Court recalled its earlier order and restored the writ petition to the file for further consideration. The review petition was accordingly disposed of.

Key Issues

1. Whether the writ petition ought to have been disposed of by relegating the petitioner to the NCLT, given that the NCLT had already granted permission to pursue remedies against the assessment order? The petitioner argued that the previous order of this Court, which disposed of the writ petition by directing the petitioner to approach the NCLT, was erroneous because the NCLT had already granted permission for the petitioner to pursue remedies against the assessment order. The petitioner contended that this crucial fact was overlooked by the Court. The revenue department's arguments are not recorded in the judgment.