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M/S. Praphul Construction, Badmal, Sambalpur vs. Chief Commissioner, CGST, Central Excise And Customs, CGST And Cx Commissionrate, Bbsr

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WP(C)/8387/2025HC OrissaGSTCNR ODHC01019842202508 April 2025Bench: MR. JUSTICE HARISH TANDON (CJ),MR. JUSTICE B. P. ROUTRAY2 pages

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Cause title — parties, addresses and appearances
Page 1 of 2 IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No.8387 of 2025 Praphul Construction, Badmal, Sambalpur …. Petitioner Mr. R. N. Parija, Advocate -versus- Chief Commissioner, CGST, Central Excise & Customs, CGST & CX Commissionrate , Bhubaneswar and others …. Opposite Parties Mr. S. K. Ray Choudhury, Senior Standing Counsel CORAM: HON’BLE THE CHIEF JUSTICE AND HON’BLE MR. JUSTICE B.P. ROUTRAY

ORDER 08.04.2025 Order No.

01.

1. The statutory appeal filed by the Petitioner was dismissed for non-compliance of the statutory deposit being a pre-condition for its maintenance.

2.

According to the Petitioner though it intended to deposit the statutory amount, but because of the technical glitch as the portal through which such payment is to be made was not functional or operative, the department was approached flagging such issue and the same was resolved and permission was granted to the Petitioner to deposit the statutory amount.

3.

The downloaded information/challan from the official website of the Central Board of Indirect Taxes and Customs is handed over to this Court in order to corroborate such stand having taken before us. Let the same be kept on record.

4.

The Counsel for the department does not dispute that such deposit has already been made. It appears from the stand of both the counsels that because of the technical glitch the statutory amount could not be deposited and since the same has been deposited after intervention of the department, we therefore set aside the order of the Appellate Authority by which the said appeal was directed to be dismissed on technical ground.

5.

The appeal is restored and the Appellate Authority is requested to decide the said appeal at an earliest.

6.

Accordingly, the writ petition stands disposed of.

(Harish Tandon) Chief Justice

(B.P. Routray) Judge

M.K. Panda/Sarbani

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.