M/S Herald Creatives PVT. LTD. vs. The Commissioner Of CT And GST, Odisha

Facts

The Petitioner, M/s. Herald Creatives Pvt. Ltd., filed a writ petition (W.P.(C) No.24694 of 2020) before the High Court of Orissa. The Court passed an order on 12th April, 2021, in that writ petition. Subsequently, the Petitioner filed the present application, RVWPET No.135 of 2021, seeking a review of the order dated 12th April, 2021. The Petitioner was represented by Ms. K.B. Roy Choudhury, Advocate, and the Opposite Parties (The Commissioner of CT & GST, Odisha and others) were represented by Mr. Sunil Mishra, ASC (CT & GST). The matter was heard through video conferencing mode.

Held

The Court held that no grounds were made out to review the judgment dated 12th April, 2021, passed in W.P.(C) No.24694 of 2020. The reasoning for this decision is not elaborated upon in the provided text. The operative direction was to dismiss the review petition. No specific issues were expressly left undecided, as the Court directly addressed and dismissed the review application.

Key Issues

1. Whether sufficient grounds exist to review the order dated 12th April, 2021, passed in W.P.(C) No.24694 of 2020? The Petitioner argued that grounds for review were made out. The Revenue or State did not record any specific arguments in this regard, but the Court's decision implies a rejection of the Petitioner's plea for review. The core issue revolves around the existence of grounds that would warrant a reconsideration of the previous order by the High Court.