Muna Pani vs. State Of Odisha

WP(C)/3454/2021HC OrissaGSTCNR ODHC01006820202101 February 2021Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE S.PUJAHARI1 pages
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Facts

The petitioner, Muna Pani, filed a writ petition before the High Court of Orissa at Cuttack. The petitioner sought interim protection, which was granted by this Court on February 1, 2021. The present order concerns an interlocutory application (I.A. No. 4737 of 2021) filed by the petitioner. The Court is granting the petitioner a last opportunity to file a representation to the Executive Engineer (Opposite Party No. 3), not to the tax authority. The tax period and the specific order or action under challenge are not explicitly detailed in this order. The amount in dispute is also not mentioned.

Held

The Court granted the petitioner a last opportunity to file a representation to the Executive Engineer (Opposite Party No. 3) on or before December 1, 2021. The Court made it clear that if this representation is not filed by the stipulated date, the interim protection previously granted by the Court on February 1, 2021, would stand vacated. Consequently, the time for the disposal of this representation was extended up to March 1, 2022. The Court disposed of the interlocutory application with these directions. The specific legal provisions or precedents relied upon for this decision are not detailed in the provided order.

Key Issues

1. Whether the petitioner should be granted an extension of time to file a representation to the Executive Engineer (Opposite Party No. 3) and, if so, what should be the consequences of non-compliance? Petitioner's Contention: The petitioner sought an extension of time to file a representation to the Executive Engineer (Opposite Party No. 3). The petitioner implicitly argued for the continuation of the interim protection granted earlier. Revenue/State's Contention: The judgment does not record any specific arguments from the State or Opposite Parties regarding this interlocutory application. However, the Court's direction implies that the representation is to be made to the Executive Engineer and not the tax authority, suggesting a potential distinction in the nature of the proceedings or the authority involved.

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.3454 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.4737 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.