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 petition was restored by a separate order in RVWPET No.81 of 2023. The court directed that the writ petition be listed before the roster bench on April 12, 2023. The petitioner was also instructed to serve the required number of copies of the writ petition on Mr. S. S. Padhy, learned Additional Standing Counsel for the Revenue Department, within three working days. The specific order or action under challenge, the tax period(s), the authority that passed it, and the amount in dispute are not detailed in this particular order.

Held

This order does not contain any substantive findings or decisions on the merits of the case. The Court's action is procedural. It has restored the writ petition (W.P.(C) No.8903 of 2022) and directed that it be listed before the roster bench on a future date. The Court has also mandated the petitioner to serve copies of the writ petition on the revenue's counsel within a specified timeframe. No issues were decided, and no reasoning or ratio decidendi is provided in this interim order. The operative directions are limited to procedural steps for the continuation of the case.

Key Issues

The provided judgment is an interim order and does not contain the substantive issues that the Court had to decide. It only pertains to the restoration of the writ petition and the procedural steps for listing the case and serving documents. Therefore, the specific questions of law or mixed law and fact, the arguments presented by the petitioner (KSS Petron Private Limited) and the revenue (Joint Commissioner of CT & GST, CT & GST Circle, Bhubaneswar and others), and any reliance on authorities, circulars, or precedents are not recorded in this order.