M/S Debaraj Mahatab, Cuttack vs. Joint Commissioner Of State Tax (Appeal), Cuttack

Mrs. Sahoo, 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. Her client preferred appeal. It was partly allowed. Being aggrieved by part of the appellate order, her client wants to challenge the same but there is no Tribunal functioning. Her client’s prayer is actually for adjudication of challenge to that part in appellate order, by which he is aggrieved. Therefore, her client has moved this Court. She adds, her client has paid the demand of tax. Order No.

She submits, relief sought by her 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).

Mr. Das, learned advocate, Additional Standing Counsel appears on behalf of the department. He does not dispute that the writ petition stands covered.

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.

The writ petition is disposed of as covered by M/s. Maa Tarini Traders (supra), as applicable in the facts.