M/S.Odisha Construction Corporation vs. The Principal Commissioner Goods And Service Tax And Central Excise Bbsr

Heard Mr. Laxmidhar Pangari, learned Senior Advocate for the Petitioner and Mr. R.S. Chimanka, learned Senior Standing Counsel for the Opposite Party-Principal Commissioner, Goods and Services Tax and Central Excise by Video Conferencing mode.

The Petitioner has straightway approached this Court under Article 226 of the Constitution challenging the order dated 29th June, 2020 (Annexure-13) passed by the sole Opposite Party. The said impugned order passed by the adjudicating authority is admittedly an appealable order under the relevant statute.

Learned Senior Advocate for the Petitioner urged several grounds to challenge the impugned order but was unable to persuade this Court that these grounds cannot be urged before the appellate authority as provided under the statute.

Consequently, we leave it open to the Petitioner to urge every one of the grounds, urged in the present petition, before the appellate authority in accordance with law. This Court declines to interfere at this stage and accordingly dismisses the writ petition with the above observation.

Any question concerning limitation in filing the appeal will be considered by the appellate forum in accordance with law.

As restrictions are continuing for COVID-19, learned counsel for the parties may utilize the soft copy of this W.P.(C) No. 26424 of 2020

-2- order available in the High Court’s website or print out thereof at par with certified copies in the manner prescribed, vide Court’s Notice No.4587, dated 25th March, 2020. S.K.Jena ( Dr. S. Muralidhar ) Chief Justice

(Dr. B.R. Sarangi) Judge