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M/S. Sambalpur Steels Private LTD, Sambalpur vs. The Supdt., CGST And Central Excise, Sambalpur

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WP(C)/30121/2024HC OrissaGSTCNR ODHC01085591202415 January 2025Bench: MR. JUSTICE ARINDAM SINHA,MR. JUSTICE M.S.SAHOO2 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.30121 of 2024 M/s. Sambalpur Steels Private Ltd., Sambalpur …. Petitioner Represented By Adv. – Mr. S.A. Mohanty, Advocate -versus- The Superintendent, CGST and Central Excise, Sambalpur-I Range and others …. Opp. Parties Represented By Adv. Mr. A. Kedia, Jr. Standing Counsel for O.P. nos.1 to 3 Mr. S. Das, Additional Standing Counsel for O.P. nos. 4 and 5 CORAM: THE HON'BLE MR. JUSTICE ARINDAM SINHA AND THE HON'BLE MR. JUSTICE M.S. SAHOO Order No.

ORDER 15.01.2025

01.1.

Mr. Mohanty, learned advocate appears on behalf of petitioner and submits, his client is aggrieved by order dated 24th October, 2024 made by the First Appellate Authority. It wants to appeal therefrom to the Tribunal but it has not yet been constituted. In the circumstances

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assessee and the department were complying with directions made on order dated 16th February, 2024 by the First Division Bench in a batch of writ petitions, lead case being WP(C) no.42015 of 2023 (M/s. Maa Tarini Traders v. State of Odisha and others).

2.

Mr. Kedia, learned advocate, Junior Standing Counsel appears on behalf of opposite party nos.1 to 3 and Mr. Das, learned advocate, Additional Standing Counsel for opposite party nos.4 and 5. 3. Petitioner is entitled to relief as covered by said order dated 16th February, 2024 (supra), modified by us to include further relief of not having to make any pre-deposit since, the demand is of penalty and fine.

4.

The writ petition is accordingly disposed of.

(Arindam Sinha)

Judge

(M.S. Sahoo)

Judge Radha

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.