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M/S. Kis Projects Private Limited, Bbsr vs. Chief Comnr, CGST And Central Excise, Bbsr

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WP(C)/19711/2024HC OrissaGSTCNR ODHC01058889202427 August 2024Bench: 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 WP(C) No.19711 of 2024 M/s. KIS Projects Private Limited, BBSR …. Petitioner Represented by Adv.- Ms. Itishree Tripathy, Advocate -versus- Chief Commissioner, CGST and Central Excise, BBSR and others …. Opposite Parties Represented by Adv.- Mr. Umesh Chandra Sahoo, Advocate (Jr. Standing Counsel) CORAM: THE HON’BLE MR. JUSTICE ARINDAM SINHA AND THE HON’BLE MR. JUSTICE M.S. SAHOO

ORDER 27.08.2024

1.

Ms. Trhpathy, learned advocate appears on behalf of petitioner and submits, her client had preferred appeal within time, but did not make the deposit required under section 35-F in Central Excise Act, 1944. The omission be overlooked. The deposit will be made for purpose of consideration of the appeal. By impugned order in appeal dated 30th June, 2024, the appeal was dismissed by reason of the omission. Order No.

01.2.

Mr. Sahoo, learned advocate, Jr. Standing Counsel appears on behalf of revenue and submits, challenge being to the order in appeal, it is to be dismissed because the order was duly made.

3.

On query he submits, the appeal was filed in time but the deposit not made.

4.

Impugned order in appeal dated 30th June, 2024 dismissing the appeal on ground of maintainability is set aside. Petitioner will make the pre-deposit by 3rd September, 2024. On production of receipt for the deposit, the appellate authority is requested to take up and deal with the appeal expeditiously. In event the deposit is not made, the order in appeal will stand automatically restored.

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.