Mmtc Limited vs. Deputy Commissioner Sales Tax,Circle-Ii,Bbsr

CMAPL/548/2022HC OrissaGSTCNR ODHC01070285202219 October 2022Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE CHITTARANJAN DASH1 pages
AI SummaryAllowed

Facts

The petitioner, MMTC Limited, filed a writ petition (Writ Petition (C) No. 2035 of 2013) before the High Court of Orissa at Cuttack. The Opposite Parties were the Deputy Commissioner Sales Tax, Circle-II, Bhubaneswar, and another authority. The present matter concerns CMAPL No. 548 of 2022, an application related to the aforementioned writ petition. The Court was considering an application for reasons stated therein. The order dated 17th August, 2022, was recalled, and the Writ Petition (C) No. 2035 of 2013 was restored to the file. The CMAPL was disposed of.

Held

The Court allowed the application for the reasons stated therein. Consequently, the order dated 17th August, 2022, was recalled. The Writ Petition (C) No. 2035 of 2013 was restored to the file. The CMAPL (Civil Miscellaneous Application for interim relief, likely) was disposed of. The specific reasons for recalling the earlier order and restoring the writ petition are not detailed in this excerpt, but the operative direction is clear: the writ petition is back on the court's active list. The principle derived is that High Courts have the power to recall their own orders and restore cases to the file if sufficient grounds are presented and accepted.

Key Issues

1. Whether the order dated 17th August, 2022, should be recalled and the Writ Petition (C) No. 2035 of 2013 restored to file? Petitioner's Argument: The petitioner sought the recall of the order dated 17th August, 2022, and the restoration of the writ petition to the file, based on reasons provided in the application. Revenue/State's Argument: The judgment does not record any specific arguments made by the Opposite Parties (Deputy Commissioner Sales Tax, Circle-II, Bhubaneswar & another) in response to the application.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
IN THE HIGH COURT OF ORISSA AT CUTTACK CMAPL No.548 of 2022 MMTC Limited …. Petitioner Mr. Sidhartha Ray, Advocate -versus- Deputy Commissioner Sales Tax, Circle-II, Bhubaneswar & another …. Opposite Parties Mr. S.Mishra, Standing Counsel CT & GST CORAM: THE CHIEF JUSTICE JUSTICE CHITTARANJAN DASH Order No.

ORDER 19.10.2022

01.1.

For the reasons stated therein, the application is allowed. The order dated 17th August, 2022 is recalled. The Writ Petition (C) No.2035 of 2013 is restored to file.

2.

The CMAPL is disposed of.

(Dr. S. Muralidhar) Chief Justice

(Chittaranjan Dash) Judge

B.C.Mohanty

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.