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M/S. Kare4U Healthcare Solutions PVT. LTD., Bbsr vs. Central Board Of Indirect Taxes And Customs, North Block, Central Secretariat, New Delhi

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WP(C)/23572/2024HC OrissaGSTCNR ODHC01067580202411 November 2024Bench: MR. JUSTICE ARINDAM SINHA,MR. JUSTICE M.S.SAHOO3 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.23572 of 2024 M/s. Kare4u Healthcare Solutions Pvt. Ltd., BBSR …. Petitioner Represented By Adv. – Mr. R.P. Kar, Sr. Advocate Mr. Asit Kumar Dash, Advocate -versus- Central Board of Indirect Taxes and Customs and others …. Opposite Parties Represented By Adv. – Mr. S.K. Roy Choudhury, Advocate (Senior Standing Counsel) CORAM: THE HON'BLE MR. JUSTICE ARINDAM SINHA AND THE HON'BLE MR. JUSTICE M.S. SAHOO

ORDER 11.11.2024

W.P.(C) no.23572 of 2024 and I.A. no.12308 of 2024

1.

Mr. Roy Choudhury, learned advocate, Senior Standing Counsel appears on behalf of revenue and submits, he has instruction that the payment was made offline. That is why it could not be detected on the online system. Mr. Kar, learned senior advocate appears on behalf of Order No. 03. // 2 //

petitioner and reiterates his submission that his client’s claim to relief is covered.

2.

We reproduce below paragraph-1 from order dated 3rd October, 2024 and paragraph-2 from order dated 28th October, 2024. Order dated 3rd October, 2024 “1. Mr. Kar, learned senior advocate appears on behalf of petitioner and submits, while the discharge certificate was not issued due to offline payment of the tax, recovery notices have been issued. He seeks interference, ad-interim at this stage.” Order dated 28th October, 2024 “2. Mr. Kar, learned senior advocate appears on behalf of petitioner and with reference to order dated 3rd October, 2024 draws attention to annexure-16, letter dated 3rd April, 2024 addressed by the Additional Commissioner acknowledging payment through offline mode. He submits, his client’s prayer for relief is covered by order dated 25th September, 2024 made by us in W.P.(C) no.18482 of 2024 (M/s. Balarampur Properties Pvt. Ltd. v. Principal Commissioner, CGST and Central Excise, Bhubaneswar and others).”

// 3 //

3.

The writ petition is disposed of as covered by order dated 25th September, 2024 (supra) on case in it being better than said case inasmuch as the offline payment was made in time.

4.

The discharge certificate is to be issued within four weeks of communication. Interim order will continue till date of communication of discharge certificate.

5.

The writ petition is disposed of.

(Arindam Sinha)

Judge

(M.S. Sahoo)

Judge

Prasant

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.