Muna Pani vs. State Of Odisha

WP(C)/3464/2021HC OrissaGSTCNR ODHC01006830202101 February 2021Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE S.PUJAHARI1 pages
AI SummaryRemanded

Facts

The petitioner, Muna Pani, sought interim protection from the High Court of Orissa, which was granted by an order dated February 1, 2021. The present application, I.A. No. 4742 of 2021, was filed to extend this interim protection. The Court directed the petitioner to file a representation with the Executive Engineer (Opposite Party No. 3), not a tax authority, by December 1, 2021. Failure to do so would result in the vacation of the interim protection. The time for the disposal of this representation was extended to March 1, 2022.

Held

The Court granted the petitioner last opportunity to file a representation with the Executive Engineer (Opposite Party No. 3) by December 1, 2021. The Court held that if this representation is not filed by the stipulated date, the interim protection previously granted on February 1, 2021, would stand vacated. The Court also extended the time for the disposal of this representation up to March 1, 2022. The application (I.A. No. 4742 of 2021) was disposed of in terms of these directions. The core of the decision is conditional continuation of interim relief, requiring the petitioner to act by filing a representation with a non-tax authority.

Key Issues

1. Whether the interim protection granted to the petitioner should be extended, contingent upon the filing of a representation to the Executive Engineer by a specified date. This issue concerns the procedural continuation of the writ petition and the conditions for maintaining interim relief. Petitioner's Argument: The petitioner sought an extension of the interim protection, implying a need for continued relief pending further proceedings or resolution of their representation. Revenue/State's Argument: The judgment does not record any specific arguments from the Opposite Parties (State of Odisha and Another) regarding the extension of interim protection. However, the Court's order implies a condition for the extension, suggesting a need for the petitioner to take a specific procedural step.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No.3464 of 2021 Muna Pani …. Petitioner Mr. S.K. Rout, Advocate -versus- State of Odisha and Another …. Opposite Parties Mr. S.S. Padhy Addl. Standing Counsel (CT & GST) Mr. P.K. Muduli, Addl. Government Advocate (State) CORAM: THE CHIEF JUSTICE JUSTICE S. PUJAHARI Order No.

ORDER 12.11.2021

I.A. No.4742 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.

2.

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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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.