M/S Subhalaxmi Traders, Angul vs. Asst. Commissioner Of CGST And Central Excise, Angul Div.

This matter is taken up through hybrid mode.

Heard learned counsel for the parties.

The petitioner has filed this writ petition with the following prayer: “In the circumstances stated above, it is humbly prayed that this Hon'ble Court may be graciously pleased to: (a) Issue a Rule NISI in the nature of Writ of Mandamus and/or any other appropriate Writ/Writs calling upon the Opp. Parties along with records to show cause; (b) Issue Writ of Mandamus and/or any other appropriate Writ(s) to quash the notice dt.01.06.2023 passed by the Opp.No.1, in Anx. No. 1 Series and vacate the attachment of Banks Accounts; (c) Why the action of the Opp.No.1 shall not be declared as illegal, unjust and flagrant violation of statute; (d) If the Opp. Parties fails to show cause or shows false or insufficient causes make the said Rule NISI absolute; (e) Pass such other Order/Orders and/or direction/directions as this Hon'ble Court may deem fit and proper.”

In course of hearing, learned counsel appearing for the petitioner states that the petitioner has already made representation before Opposite Party No.1 vide Annexures-4 &5, and the same may be directed to be disposed of within a stipulated time, to which learned Counsel for the State has no objection.

As agreed by learned counsel for the parties and after going through the records, this Court, without expressing any opinion on the merits of the case, disposes of the Writ Petition directing Opposite Party No.1 to consider and dispose of the representation filed by the petitioner vide Annexures-4 &5 and pass appropriate order in accordance with law within a period of four weeks from the date of production of certified copy of this order.