M/S Nilachal Refractories LTD., Bbsr vs. The Commnr., CT And GST, Odisha

Facts

The petitioner, M/s. Nilachal Refractories Ltd., filed a writ petition before the High Court of Orissa at Cuttack. The respondents were the Commissioner, CT & GST, Odisha, and another authority. The specific order or action under challenge, the tax period(s), and the amount in dispute are not recorded in the judgment. The procedural history leading to the writ petition is also not detailed, other than the filing of the writ petition itself.

Held

The Court held that the Petitioner should be permitted to avail the statutory remedy of appeal. The Court directed that if the Petitioner files an appeal not later than November 14, 2022, accompanied by an application for condonation of delay citing the pendency of the present writ petition as the reason for delay, 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 matter. The ratio decidendi is that High Courts, in writ jurisdiction, may permit parties to avail statutory remedies even if the delay in doing so is attributable to the pendency of the writ petition, provided the appeal is filed within a stipulated time and a proper application for condonation of delay is made.

Key Issues

1. Whether the Petitioner should be permitted to avail the statutory remedy of appeal, despite the pendency of the writ petition? The Petitioner, through their counsel, sought permission to pursue the statutory appellate remedy. The revenue or state's contentions are not recorded in the judgment.