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Purusottam Patra vs. The Commissioner Of Commercial Taxes And Goods And Services Tax, Odisha

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WP(C)/8540/2025HC OrissaGSTCNR ODHC01018997202525 March 2025Bench: MR. JUSTICE ARINDAM SINHA (ACJ),MR. JUSTICE M.S.SAHOO2 pages

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Cause title — parties, addresses and appearances
Page 1 of 3 IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No.8540 of 2025 Purusottam Patra …. Petitioner Represented By Adv. – Mr. S.A. Mohanty, Advocate -versus- The Commissioner of Commercial Taxes and Goods and Services Tax, Odisha and others …. Opposite Parties Represented By Adv. – Mr. S. Das, Addl. Standing Counsel CORAM: THE HON'BLE MR. JUSTICE ARINDAM SINHA, THE ACTING CHIEF JUSTICE AND THE HON'BLE MR. JUSTICE M.S. SAHOO Order No.

ORDER 25.03.2025

01.

1. Mr. Mohanty, learned advocate appears on behalf of petitioner and submits, his client is aggrieved by order dated 23rd February, 2023 made by the First Appellate Authority. It wants to appeal therefrom to the Tribunal but it has not yet been constituted. In the circumstances assesse and the department were complying with directions made on order dated 16th February, 2024 by the First Division Bench in a

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batch of writ petitions, lead case being WP(C) no.42015 of 2023 (M/s. Maa Tarini Traders v. State of Odisha and others).

2.

Mr. Das, learned advocate, Additional Standing Counsel appears on behalf of State revenue.

3.

Petitioner is entitled to relief as covered by said order dated 16th February, 2024 (supra), modified by us to include further relief of not having to make any pre-deposit since, the demand is of interest and penalty.

4.

The writ petition is accordingly disposed of.

(Arindam Sinha)

Acting Chief Justice

(M.S. Sahoo)

Judge Sks

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.