Nimain Charan Dash vs. State Of Odisha
Facts
The petitioner, Nimain Charan Dash, filed a writ petition before the High Court of Orissa at Cuttack. The petition challenged an order dated May 23, 2022, passed by the Joint Commissioner (Appeals), CT & GST, Cuttack-I, City Circle. The specific tax period and the amount in dispute are not recorded in the judgment. The procedural history indicates that the petitioner had filed an appeal before the Joint Commissioner (Appeals), which was decided by the impugned order. The present writ petition is a challenge to that appellate order.
Held
The Court held that the impugned order dated May 23, 2022, passed by the Joint Commissioner (Appeals), CT & GST, Cuttack-I, City Circle, should be set aside. This decision was based on the precedent set by this Court in similar writ petitions, specifically M/s. Atlas PVC Pipes Limited v. State of Odisha and Shree Jagannath Traders v. Commissioner of State Tax Odisha. The Court directed that the appeal be entertained on merits and disposed of by the Joint Commissioner (Appeals) by a reasoned order in accordance with law. The appellate authority was given a deadline of February 14, 2023, to pass this reasoned order. The appeal was scheduled to be listed before the Appellate Authority for directions on November 14, 2022. No issue was expressly left undecided.
Key Issues
1. Whether the impugned order dated May 23, 2022, passed by the Joint Commissioner (Appeals) is liable to be set aside. The petitioner argued that the appeal should be entertained on merits and disposed of by a reasoned order in accordance with law. The revenue or State did not record any specific arguments in the judgment. The Court's decision was based on previous judgments of the same High Court in W.P.(C) No.14163 of 2022 (M/s. Atlas PVC Pipes Limited v. State of Odisha) and W.P.(C) No.15061 of 2021 (Shree Jagannath Traders v. Commissioner of State Tax Odisha).
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Cause title — parties, addresses and appearances
ORDER 31.10.2022 01. 1. In view of the judgment of this Court dated 29th June, 2022 in W.P.(C) No.14163 of 2022 (M/s. Atlas PVC Pipes Limited v. State of Odisha) and the order dated 7th June, 2021 in W.P.(C) No.15061 of 2021 (Shree Jagannath Traders v. Commissioner of State Tax Odisha), this Court disposes of the present writ petition setting aside the impugned order dated 23rd May, 2022 passed by the Joint Commissioner (Appeals), CT & GST, Cuttack-I, City Circle and directs that the said appeal now be entertained on merits and disposed of by the said authority by a reasoned order in accordance with law not later than 14th February, 2023. 2. For the above purpose, the said appeal i.e. Appeal No.AD210421003913S will be listed before the Appellate Authority for di
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