Rajesh Kumar Mishra vs. Union Of INDIA
Held
The Court directed that the learned J.M.F.C., Rourkela, or the court seized of the matter, shall permit the petitioner to move outside the jurisdiction of Sundargarh in appropriate cases. This permission is to be granted keeping in view the petitioner's genuine requirement for business purposes. The Court acknowledged the arguments from both sides and provided a conditional relief to the petitioner. The specific amount in dispute or the tax period was not recorded. No specific GST provisions were explicitly discussed or relied upon in the judgment.
Facts
The petitioner, a business owner, sought modification of a previous court order dated December 16, 2020. The original order had imposed a condition that restricted the petitioner's movement outside the Sundargarh district. The petitioner's current application aimed to allow him to travel outside Sundargarh for business purposes. The CGST, represented by its Senior Standing Counsel, argued against indiscriminate movement outside the district.
Key Issues
1. Whether the petitioner should be permitted to move outside the Sundargarh district for his business work, considering the existing court order dated December 16, 2020. Petitioner's contention: The petitioner argued for a modification of the existing condition to allow him to travel outside Sundargarh for legitimate business requirements. Revenue's contention: The CGST argued that the petitioner should not be allowed to move outside Sundargarh indiscriminately.
AI-generated summary — verify with the full judgment below
I.A. No.237 of 2021 05. 09.04.2021
This matter is taken up through video conferencing.
Heard learned counsel for the petitioner and Mr. R.S. Chimanka, learned Senior Standing Counsel for the CGST.
The petitioner has prayed for modification of the condition imposed by this Court in order dated 16.12.2020 to the extent that he may be permitted to move outside Sundargarh district in relation to his business work.
On the other hand, Mr. Chimanka, learned Senior Standing Counsel for the CGST submits that the petitioner should not be permitted to move places outside Sundargarh indiscriminately.
Having heard both the parties, learned J.M.F.C., Rourkela or the court in seisin over the matter is directed to permit the petitioner to move outside the jurisdiction of Sundargarh in appropriate cases keeping in view his genuine requirement for the purpose.
With the aforesaid observation, the I.A. is disposed of.
Copy of this order be uploaded in the High Court’s official website as per Court’s Notice No.4587, dated 25.03.2020. .…………….......….……..
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
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.