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

Facts

The petitioner, KSS Petron Private Limited, filed a writ petition before the High Court of Orissa at Cuttack. The opposite parties include the Joint Commissioner of CT & GST, CT & GST Circle, Bhubaneswar, and others. The specific tax period(s) and the order or action under challenge are not detailed in this excerpt. The amount in dispute is also not mentioned. This excerpt pertains to an order dated March 24, 2023, which restored the writ petition vide RVWPET No.80 of 2023. The court directed that the writ petition be listed before the roster Bench on April 12, 2023, and that required copies be served on the learned Additional Standing Counsel for the Revenue Department within three working days.

Held

The Court, in its order dated March 24, 2023, decided to restore the writ petition (W.P.(C) No.8902 of 2022) which had been previously dismissed or not proceeded with. This restoration was done vide a separate order in RVWPET No.80 of 2023. The Court did not delve into the merits of the case or the substantive issues raised by the petitioner. The reasoning for restoration is not provided in this excerpt. The operative direction is to list the restored writ petition before the roster Bench on April 12, 2023, and to ensure service of necessary copies on the revenue department's counsel. No substantive issues were decided, and therefore, no ratio decidendi on the merits of the case can be extracted from this order.

Key Issues

The provided text is an interim order and does not contain the substantive issues that the Court had to decide. It only addresses the procedural aspect of restoring the writ petition and listing it for further hearing. Therefore, the specific questions of law or mixed law and fact, the arguments presented by the petitioner (KSS Petron Private Limited) and the revenue department, and any reliance on authorities, circulars, or precedents are not recorded in this excerpt.