BharatTaxGST

Khitish Prasad Mohanty vs. State Of Odisha

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WP(C)/8399/2020HC OrissaGSTCNR ODHC01017947202022 March 2021Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE B. P. ROUTRAY2 pages

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Cause title — parties, addresses and appearances
IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No.8399 of 2020 Khitish Prasad Mohanty …. Petitioner Mr. S.K. Dalai, Advocate -versus- State of Odisha and others …. Opposite Parties Mr. P.K. Muduli, A.G.A. for Opposite Party Nos.1 and 2 Mr. Sunil Mishra, A.S.C. for Opposite Party Nos.3 and 4 CORAM: THE CHIEF JUSTICE JUSTICE B. P. ROUTRAY Order No.

ORDER 22.03.2021

03.

1. Against the impugned order dated 2nd January 2020, an appeal lies to the appellate authority under the GST Act.

2.

Leaving it open to the Petitioner to avail of such remedy, the writ petition is disposed of.

3.

Learned counsel for the Petitioner informs the Court that meanwhile the Petitioner has paid the principal amount of the demand.

4.

Without prejudice to the rights and contentions, such payment will be taken into account by the appellate authority for passing further orders. Any interim relief also can be sought by the Petitioner before the appellate authority by filing appropriate application in accordance with law.

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5.

Any question of refund owing to the Petitioner shall be decided depending upon the outcome of the appeal.

6.

An urgent certified copy of this order be issued as per rules.

(Dr. S. Muralidhar) Chief Justice

( B.P. Routray) Judge

S.K. Guin

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.