Dillip Kumar Das vs. Addl. CT And GST Officer,Jajpur Circle

Facts

The petitioner, Dillip Kumar Das, filed a writ petition before the High Court of Orissa at Cuttack challenging an assessment order (Annexure-4) and a show-cause notice (Annexure-5) issued by the Additional CT & GST Officer, Jajpur Circle. The petitioner sought intervention from the Court regarding these orders. The Opposite Parties included the Additional CT & GST Officer and others.

Held

The Court held that an appeal is a statutory remedy available to the petitioner against the impugned assessment order (Annexure-4). Therefore, the petitioner should avail this remedy. Regarding the show-cause notice (Annexure-5), the Court found that the petitioner had not yet filed a reply. Consequently, it was premature for the Court to interfere at this stage. The Court reasoned that the petitioner should exhaust the available statutory remedies before approaching the High Court under its writ jurisdiction. The Court did not decide on the merits of the assessment order or the show-cause notice.

Key Issues

1. Whether the petitioner has an alternative statutory remedy against the impugned assessment order (Annexure-4)? 2. Whether the writ petition is maintainable at this stage concerning the show-cause notice (Annexure-5)? Petitioner's Arguments: The petitioner approached the High Court seeking redressal against the assessment order and the show-cause notice. No specific arguments or reliance on provisions, circulars, or precedents were recorded for the petitioner in the judgment. Revenue's Arguments: The revenue, represented by the Additional Standing Counsel, contended that an appeal is a provided remedy against the assessment order. Regarding the show-cause notice, it was argued that the petitioner had not yet responded, making it premature for the Court to intervene.