BharatTaxGST

M/S. Shree Urmila Fly Ash Bricks, Khurda vs. Union Of INDIA

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WP(C)/16397/2023HC OrissaGSTCNR ODHC01038800202322 June 2023Bench: DR. JUSTICE B.R.SARANGI,MR. JUSTICE MURAHARI SRI RAMAN2 pages
AI SummaryDismissed

Facts

The petitioner challenged an order rejecting their appeal due to delay and an order under Section 74 of the OGST Act. They also sought to declare Section 169 of the OGST/CGST Act illegal.

Held

The petitioner was permitted to withdraw the writ petition with liberty to approach the court again if a cause of action arises. The challenge to Section 169 was not pressed.

Key Issues

The primary issues were the rejection of an appeal due to delay and the legality of Section 169 of the OGST/CGST Act, though the latter was withdrawn.

Sections Cited

Section 74, Section 169

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
Page 1 of 2 IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No. 16397 of 2023 M/s. Shree Urmila Fly Ash Bricks, Khurda ….. Petitioner Mr. R.P. Kar, Advocate Vs. Union of India and others ….. Opposite Parties Mr. Sunil Mishra, SC for Revenue CORAM: DR. JUSTICE B.R. SARANGI MR. JUSTICE M.S. RAMAN

ORDER 22.06.2023

Order No.

01.

This matter is taken up through hybrid mode.

2.

Heard Mr. R.P. Kar, learned counsel for the petitioner and Mr. Sunil Mishra, learned Standing Counsel for Revenue.

3.

The petitioner has filed this writ petition challenging the order dated 17.03.2023 passed by opposite party no.8 in rejecting the appeal on the ground of delay in submission of appeal and the order dated 28.01.2022 passed by the opposite party no.9 under section 74 of the OGST Act read with Rule 142 of the OGST Rule under Annexures-1 and 2. The petitioner has further prayed to declare Section 169 of the OGST/CGST Act, 2017 as illegal, arbitrary, discriminatory and unreasonable and violative of Article 14 and 19 (1)(g) of Constitution of India.

4.

In course of hearing learned counsel for the petitioner contended that the petitioner does not want to press the prayer with regard to declare Section 169 of the OGST/CGST Act, 2017 as illegal, arbitrary, discriminatory and unreasonable and violative of Article 14 and 19 (1)(g) of Constitution of India. He further contended that the petitioner may be permitted to withdraw the writ petition with liberty to approach this Court as and when cause of action will arise for the petitioner.

5.

With that liberty, the writ petition stands disposed of.

Arun

(DR. B.R. SARANGI)

JUDGE

(M.S. RAMAN)

JUDGE

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.