BharatTaxGST

Manorajan Behera vs. Supdt. CGST And Cx Choudwar Range, Cuttack

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WP(C)/2596/2024HC OrissaGSTCNR ODHC01006800202412 February 2024Bench: MR. JUSTICE CHAKRADHARI SHARAN SINGH,MR. JUSTICE ARINDAM SINHA1 pages

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Cause title — parties, addresses and appearances
IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No. 2596 of 2024 Manorajan Behera …. Petitioner Mr. Rabindra Nath Pal, Advocate -versus- Superintendent, CGST and CX Choudwar Range, Choudwar Range, Cuttack and others …. Opposite Parties Mr. A. Kedia, Advocate for CGST CORAM: THE CHIEF JUSTICE JUSTICE ARINDAM SINHA Order No.

ORDER 12.02.2024

01.1.

Learned counsel appearing on behalf of the aggrieved Petitioner has approached this Court without availing the statutory remedy of appeal under Section 85 of Finance Act, 1994. He seeks to withdraw the writ petition with liberty to prefer the appeal under the said provision before the appellate authority.

2.

The writ application is permitted to be withdrawn with the liberty as sought for. We make it clear that the appellate authority, while considering the Petitioner’s application for condonation of delay in filing appeal will keep in mind the fact that the Petitioner pursued his remedy before this Court by filing the present writ application.

(Chakradhari Sharan Singh) Chief Justice

(Arindam Sinha) Judge Jyoti/RKS

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.