Muna Pani vs. State Of Odisha
Facts
The petitioner, Muna Pani, filed a writ petition before the High Court of Orissa at Cuttack. The petitioner sought interim protection from the Court, which was granted by an order dated February 1, 2021. The present order addresses an interlocutory application (I.A. No. 4743 of 2021) filed by the petitioner. The Court is granting the petitioner a last opportunity to file a representation with the Executive Engineer (Opposite Party No. 3), not a tax authority. The Court has set a deadline of December 1, 2021, for this representation, and failure to comply will result in the vacation of the interim protection. The time for the disposal of this representation has been extended to March 1, 2022.
Held
The Court decided to grant the petitioner, Muna Pani, a last opportunity to file a representation with the Executive Engineer (Opposite Party No. 3) by December 1, 2021. The Court reasoned that this extension is necessary for the petitioner to address the matter, and failure to meet this deadline will lead to the vacation of the interim protection previously granted on February 1, 2021. Furthermore, the Court extended the time for the disposal of this representation by the Executive Engineer to March 1, 2022. The Court disposed of the interlocutory application based on these directions. No specific GST provisions were discussed in relation to the core dispute, as the order focuses on procedural compliance and interim relief.
Key Issues
1. Whether the petitioner should be granted a final opportunity to file a representation with the Executive Engineer (Opposite Party No. 3) regarding the matter in dispute, and if so, what should be the timeline for filing and disposal. Petitioner's Contention: The petitioner sought and was granted interim protection by the Court. The present application indicates a need for further procedural steps, specifically filing a representation with the Executive Engineer, suggesting the petitioner requires more time to address the underlying issue. The petitioner implicitly argues for an extension of time to comply with procedural requirements. Revenue/State's Contention: The judgment does not record any specific arguments from the Opposite Parties (State of Odisha and Another) regarding this interlocutory application. Their role is primarily as respondents to the writ petition.
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Cause title — parties, addresses and appearances
ORDER 12.11.2021
I.A. No.4743 of 2021 03. 1. Last opportunity is granted to the Applicant (Petitioner) to file a representation to the Executive Engineer (Opposite Party No.3) and not to the tax authority. It is made clear that if such representation is not made on or before 1st December, 2021 the interim protection granted by this Court by the order dated 1st February, 2021 will stand vacated.
The time for disposal of such representation stands correspondingly be extended up to 1st March, 2022. 3. The application is disposed of.
(Dr. S. Muralidhar) Chief Justice
(S. Pujahari)
The judgment continues below.
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