Ram Narayan Mishra vs. State Of Odisha

WP(C)/31920/2022HC OrissaGSTCNR ODHC01081296202228 November 2022Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE MURAHARI SRI RAMAN1 pages
AI SummaryRemanded

Held

The Court held that the petitioner should be permitted to avail of the statutory remedy of appeal. The reasoning was to allow the petitioner to pursue the legal recourse available under the law. The Court directed that if an appeal is filed by December 19, 2022, and includes an application for condonation of delay citing the pendency of the writ petition as the reason, the appellate authority shall consider it in accordance with law. The Court explicitly stated that it had not expressed any view on the merits of the case. No issues were left undecided.

Facts

The petitioner, Ram Narayan Mishra, filed a writ petition before the High Court of Orissa at Cuttack. The petition was against the State of Odisha and others. The specific order or action under challenge and the authority that passed it are not detailed in the provided text. The amount in dispute is also not mentioned. The procedural history is limited to the filing of the present writ petition.

Key Issues

The Court had to decide whether to permit the petitioner to avail of the statutory remedy of appeal. The petitioner's argument, implicitly, was that they should be allowed to pursue their appeal. The State's position or arguments are not recorded in the judgment. The core issue revolved around granting access to the statutory appellate mechanism, especially considering the pendency of the writ petition.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No.31920 of 2022 Ram Narayan Mishra …. Petitioner Mr. Prabodha Chandra Nayak, Advocate -versus- State of Odisha & Others …. Opposite Parties Mr. Sunil Mishra, ASC for CT & GST Organization CORAM: THE CHIEF JUSTICE JUSTICE M. S. RAMAN Order No.

ORDER 28.11.2022

01.

1. Permitting the Petitioner to avail of the statutory remedy of an appeal provided in accordance with law, the present writ petition is disposed of.

2.

If such appeal is filed not later than 19th December, 2022, accompanied by an application for condonation of delay citing the pendency of the present petition as the reason for the delay, then it will be considered in accordance with law by the appellate authority. The Court clarifies that it has not expressed any view in the matter.

3.

Issue urgent certified copy of this order as per rules.

(Dr. S. Muralidhar) Chief Justice

The judgment continues below.

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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.