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Dhirendra Kumar Das vs. The Central Board Of Indirect Taxes And Cutoms(CBIC), New Delhi

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WP(C)/4595/2025HC OrissaGSTCNR ODHC01008393202506 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 2 IN THE HIGH COURT OF ORISSA AT CUTTACK WP(C) No.4595 of 2025 Dhirendra Kumar Das …. Petitioner Represented by Adv.- Mr. Sujit Kumar Acharya, Advocate -versus- The Central Board of Indirect Taxes and Customs (CBIC), New Delhi and others …. Opposite Parties Represented by Adv.- Mr. A. Kedia, Advocate (Junior Standing Counsel for O.P.1) Mr. S. Das, Advocate (Additional Standing Counsel for O.Ps.2 to 4) CORAM: THE HON’BLE MR. JUSTICE ARINDAM SINHA, THE ACTING CHIEF JUSTICE AND THE HON’BLE MR. JUSTICE M.S. SAHOO

ORDER 06.03.2025

1.

Mr. Acharya, learned advocate appears on behalf of petitioner and submits, there was demand made by the State authority for short payment of goods and services tax. His client preferred appeal. It was partly allowed. Being aggrieved by part of the appellate order, his client wants to challenge the same but there is no Tribunal functioning. His client’s prayer Order No. 01. is actually for adjudication of challenge to that part in appellate order, by which he is aggrieved. Therefore, his client has moved this Court.

2.

He submits, relief sought by his client is covered by order dated 16th February, 2024 made by the first Division Bench in a batch of writ petitions, lead case being W.P.(C) no.42015 of 2023 (M/s. Maa Tarini Traders).

3.

Mr. Kedia, learned advocate, Junior Standing Counsel appears on behalf of Central revenue and Mr. Das, learned advocate, Additional Standing Counsel, for State revenue. They do not dispute that the writ petition stands covered.

4.

The first Division Bench directed a quantum of deposit with liberty to parties inasmuch as, petitioners could avail of their remedy upon constitution of the Tribunal and in event they or any one of them does not do so within time provided upon reconstitution, the department would be free to proceed.

5.

The writ petition is disposed of as covered by M/s. Maa Tarini Traders (supra).

( Arindam Sinha ) Acting Chief Justice

( M.S. Sahoo ) Judge

Jyoti

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.