M/S. Jagdish Baral vs. Addl. CT And GST Officer, Cuttack Ii Circle, Cuttack

Held

The Court considered the application for modification/clarification of its previous order. Following the issuance of a letter by the CT & GST Officer, Cuttack-II Circle, Cuttack, instructing the bank to permit the petitioner to withdraw 10% of the disputed amount, the Court found it appropriate to grant relief. The Court extended the time for filing an appeal by a period of 15 days from the date of the order. The application for modification/clarification was disposed of with this direction. The specific grounds for the original order dated December 15, 2020, and the exact nature of the disputed amount were not detailed in this order.

Facts

The Petitioner filed an application seeking modification/clarification of a previous order dated December 15, 2020, passed in the present writ petition. The CT & GST Officer, Cuttack-II Circle, Cuttack, subsequently issued a letter instructing the Branch Manager of Punjab National Bank to allow the petitioner to withdraw 10% of the disputed amount. The Court heard arguments from the learned Senior Advocate for the Petitioner and the learned Standing Counsel for the Opposite Party (CT & GST). Following these developments, the Court extended the time for filing an appeal by 15 days from the date of the order.

Key Issues

1. Whether the Petitioner is entitled to modification/clarification of the order dated December 15, 2020, in light of subsequent events? (Question of law and fact). The Petitioner sought modification/clarification of the previous order. The Revenue (CT & GST Officer) did not explicitly argue against the modification but complied with the Court's implied direction by issuing a letter permitting withdrawal of 10% of the disputed amount. The Revenue's primary action was to facilitate the withdrawal as instructed.