Muna Pani vs. State Of Odisha

WP(C)/3460/2021HC OrissaGSTCNR ODHC01006826202101 February 2021Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE S.PUJAHARI1 pages
AI SummaryRemanded

Facts

The petitioner, Muna Pani, filed a writ petition before the High Court of Orissa at Cuttack. The case involves an interim protection order granted by the Court on February 1, 2021. An interlocutory application (I.A. No. 4741 of 2021) was filed, and the Court granted the petitioner last opportunity to file a representation to the Executive Engineer (Opposite Party No. 3), not a tax authority. This representation was to be filed on or before 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. The Opposite Parties were the State of Odisha and Another.

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 was 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 reasoning appears to be procedural, allowing the petitioner to complete a necessary step before the Court's final decision or the continuation of interim relief. No specific legal provisions were discussed or interpreted, and the decision was based on managing the procedural progress of the case. No issues were expressly left undecided.

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 timeline for filing and disposal of such representation? Petitioner's Argument: The petitioner sought an extension of time to file a representation to the Executive Engineer, implying a need for further procedural steps before the Court's interim protection could be addressed. Revenue/State's Argument: The judgment does not record any specific arguments from the State or the tax authority regarding the extension of time or the representation. The Court's order indicates a procedural direction rather than a contested legal point.

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.3460 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.4741 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.