Utkal Metallics LTD vs. The Commnr Of CT And GST,Ctc

Held

The Court held that all the points urged by the Petitioner could be effectively raised before the Appellate Authority. Consequently, the Court declined to interfere with the impugned assessment order at the present stage, leaving it open for the Petitioner to avail the statutory remedy of appeal. The Court explicitly stated that it had not expressed any view on the merits of the Petitioner's contentions. Additionally, the Petitioner was permitted to request the Assessing Officer for expeditious disposal of the rectification application filed on 13th July, 2021. If not already disposed of, the Assessing Officer was directed to decide the rectification application in accordance with law within a period of three months. The writ petition was disposed of in terms of these directions.

Facts

The Petitioner, Utkal Metallics Ltd., approached the High Court of Orissa under Article 226 of the Constitution of India challenging an assessment order dated 5th July, 2021, passed by the Opposite Parties, including the Commissioner of CT & GST, Odisha. The Petitioner contended that three important questions of law arose from the impugned order, warranting judicial interference at this stage, despite the availability of a statutory appeal remedy. The Petitioner had also filed a rectification application on 13th July, 2021. The Court was asked to consider whether to interfere with the assessment order.

Key Issues

1. Whether the High Court should interfere with the impugned assessment order dated 5th July, 2021, under Article 226 of the Constitution of India, notwithstanding the availability of a statutory appeal remedy, given the Petitioner's assertion of three important questions of law. Petitioner's Arguments: The Petitioner argued that the assessment order raised significant questions of law that justified the High Court's intervention at the writ stage. They relied on the premise that these legal questions were substantial enough to bypass the usual appellate route. Revenue's Arguments: The judgment does not record any specific arguments made by the revenue or the Opposite Parties. However, the Court's decision implies that the revenue's position, or at least the Court's interpretation of the procedural remedies, favored directing the Petitioner to the appellate authority.