M/S.Reliable Hi Tech Infrastructure PVT.LTD vs. The Commnr.Of St And GST,Cuttack

Facts

The petitioner, M/s. Reliable Hi-Tech Infrastructure Pvt. Ltd., has filed a writ petition challenging an assessment order dated January 27, 2021, passed by Opposite Party No. 2. The specific tax period and the amount in dispute are not recorded in the judgment. The procedural history leading to this writ petition is not detailed, other than the filing of the petition itself.

Held

The Court held that the Petitioner should be permitted to urge all grounds raised in the present petition before the appellate authority. The Court reasoned that this would allow the petitioner to pursue their case through the appropriate legal channel. The operative direction is to dispose of the writ petition by permitting the petitioner to file an appeal in accordance with law. Any explanation offered by the Petitioner for the delay in filing such appeal, on account of the pendency of the present petition, will be decided on merits by the appellate authority. No issue was expressly left undecided.

Key Issues

1. Whether the Petitioner should be permitted to urge all grounds raised in the writ petition before the appellate authority? (Question of procedure/access to justice). The petitioner's contention is implied by the filing of the writ petition, seeking redressal. The revenue's contention is not recorded. The court had to decide whether to entertain the writ or direct the petitioner to pursue the statutory remedy of appeal.