M/S.Nalco vs. The Commissioneraudit

Facts

The petitioner, M/s. NALCO, filed a writ petition before the High Court of Orissa at Cuttack. The present matter concerns an interlocutory application (I.A. No.6218 of 2021) filed by the petitioner seeking the return of copies of an order, which is Annexure-4 to the writ petition. The Opposite Party is the Commissioner (Audit), GST, Khurda. The procedural history indicates that the matter was taken up by video conferencing mode, and on being mentioned by the petitioner's counsel, it was listed for hearing. The application was filed to retrieve original copies of a specific order.

Held

The Court held that the copies of the order under Annexure-4 to the writ petition would be returned to the Petitioner. This would be done by substituting the original copies with attested photocopies thereof. The reasoning is not explicitly detailed in the judgment, but the operative direction is clear. The Court granted the relief sought by the petitioner regarding the return of their documents. No issues were expressly left undecided.

Key Issues

1. Whether the petitioner is entitled to the return of the original copies of the order under Annexure-4 to the writ petition? The petitioner, through their counsel, sought the return of these copies. The revenue or State did not record any arguments in the judgment. The core issue revolves around the petitioner's right to reclaim their original documents submitted to the court.