Muna Pani vs. State Of Odisha

WP(C)/3458/2021HC OrissaGSTCNR ODHC01006824202101 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 petitioner sought interim protection, which was granted by the Court on February 1, 2021. The present order pertains to an interlocutory application (I.A. No. 4740 of 2021) filed by the petitioner. The Court is granting a last opportunity to the petitioner to file a representation to the Executive Engineer (Opposite Party No. 3), not to the tax authority. The deadline for this representation is December 1, 2021. If the representation is not filed by this date, the interim protection previously granted will be vacated. The time for the disposal of this representation is extended to March 1, 2022.

Held

The Court granted the petitioner a last opportunity to file a representation with the Executive Engineer (Opposite Party No. 3) by December 1, 2021. The Court reasoned that this would allow for further procedural steps to be taken by the petitioner. It was explicitly stated that failure to file the representation by the stipulated date would result in the vacation of the interim protection previously granted on February 1, 2021. The Court also extended the time for the disposal of this representation by the Executive Engineer up to March 1, 2022. The ratio of this order is that the Court may grant a final opportunity for procedural compliance by the petitioner, subject to strict timelines, failing which interim relief will be withdrawn. The application was disposed of with these directions.

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 such representation and for its disposal by the authority. Petitioner's contention: The petitioner sought an extension of time to file a representation with the Executive Engineer, implying a need for further procedural steps before the Court's final adjudication. The petitioner relied on the Court's discretion to grant such an opportunity. Revenue/State's contention: No specific contention is recorded for the Opposite Parties (State of Odisha and Another) in this order regarding the filing of the representation. The order indicates a direction to the petitioner to file the representation with the Executive Engineer, suggesting this was either agreed upon or not opposed by the Opposite Parties in this interlocutory stage.

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.3458 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.4740 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.