Girish Chandra Ray vs. State Of Odisha
Held
The Court noted the submissions made by both the petitioner and the revenue. The revenue's submission that the impugned letter dated 23.07.2020 (Annexure-1) was a clarificatory order and had become unenforceable due to the withdrawal of a prior order dated 20.07.2020 (No. 5173) was accepted. Consequently, the Court found that the writ petition had become infructuous. No specific finding was made on the enforceability of Section 79 of the Odisha Goods and Services Tax Act, 2017, in general, but the specific action challenged by the petitioner was rendered moot.
Facts
The petitioner filed a writ petition challenging a letter dated 23.07.2020 (Annexure-1) issued by the CT & GST Department, apprehending further action concerning the attachment of his salary. The petitioner argued that while other related letters (Annexures-4, 10, and 11) had been withdrawn, the impugned letter, which was a consequential order for salary attachment under Section 79 of the Odisha Goods and Services Tax Act, 2017, had not been withdrawn. The revenue submitted that the impugned letter was merely a clarificatory order in response to the petitioner's queries and, since a prior order (No. 5173 dated 20.07.2020) had been withdrawn, the impugned letter had become unenforceable against the petitioner.
Key Issues
1. Whether the impugned letter dated 23.07.2020 (Annexure-1), which is a consequential order for attachment of salary under Section 79 of the Odisha Goods and Services Tax Act, 2017, remains enforceable against the petitioner when related prior letters have been withdrawn. Petitioner's contention: The petitioner argued that the impugned letter should also be withdrawn as it is a consequential order, and other related letters have already been withdrawn. The petitioner relied on the fact that the impugned letter was issued under Section 79 of the Odisha Goods and Services Tax Act, 2017. Revenue's contention: The revenue contended that the impugned letter was a clarificatory order issued in response to the petitioner's queries. They further submitted that since the order dated 20.07.2020 (No. 5173) had been withdrawn, the impugned letter had become unenforceable against the petitioner.
Sections Cited
Section 79
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06.08.2020
Heard Mr. Ashok Mohanty, learned Sr. Advocate on behalf of the petitioner and Mr. Sunil Mishra, learned Standing Counsel for CT & GST on behalf of opposite party Nos. 1, 2 and 3 by Video Conferencing mode.
This writ petition has been filed by the petitioner challenging letter No. 5291 dated 23.07.2020, under Annexure- 1, issued by the opposite party No.3, apprehending further action concerning attachment of his salary.
Mr.Ashok Mohanty, learned Sr. Advocate appearing on behalf of the petitioner submits that while the letters under Annexures-4, 10 and 11 to this writ petition, issued by the opposite party No.3, have been withdrawn, but the impugned letter under Annexure-1, which is the consequential order of attachment of salary of the petitioner under Section 79 of the Odisha Goods and Services Tax Act, 2017, has not been withdrawn.
Mr. Sunil Mishra, learned Standing Counsel for the CT & GST Department submits that Letter No. 5291 dated 23.07.2020 (Annexure-1) is nothing but a clarificatory order issued by the opposite party No.3 in response to certain queries made by the petitioner. Since the order No. 51
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