CourtKutchehry.com
High CourtsDivision Bench(2021) 10 OHC CK 0077

GE Power India Limited vs State Of Odisha And Others

Orissa High Court · Decided on 28 October 2021

HON’BLE JUDGES
Dr. S. Muralidhar, CJ · B.P. Routray, J
CASE NUMBER
Writ Petition (Civil) No. 33378 Of 2021

CourtKutchehry membership

More clarity. Every judgment.

Download court copies, explore connected cases and make more of every research session.

Loading membership options…

Ask AI about this case

AI Structured Summary

Not yet generated for this judgment

Judgment

13 paragraphs · 343 words

W.P.(C) No.33378 of 2021 & I.A. No.15373 of 2021

1.

Mr. T. Jarwal, learned counsel appearing for the Petitioner undertakes to remove the Defect No.14(iv) today.

2.

This is the second round of litigation by the present Petitioner. Earlier this Court disposed of the Petitioner's Writ Petition (Civil) No.8903 of 2018 by the order dated 25th  March, 2021 relegating the Petitioner to the revisional authority i.e. the Additional Commissioner of Sales Tax, Bhubaneswar (ACST) who had issued a show cause notice dated 1st May, 2018.

3.

Now a revisional order has been passed by the ACSTon 4th October, 2021 and assailing that order, the present petition has been filed.

4.

Mr. S. Padhy, learned Additional Standing Counsel for the Department raises a preliminary objection as to the maintainability on the ground that an appeal lies against the impugned order under Section 79 (7) of the Orissa Value Added Tax (OVAT Act), 2004.

5.

However, Mr. T. Jarwal, learned counsel appearing for the Petitioner, contests the above objection by pointing out that earlier an appeal filed by the Department against the order of the First Appellate Authority was withdrawn by the Commissioner stating that a revision would be entertained suo motu. He accordingly submits that in the peculiar facts of the present case the Petitioner cannot be relegated to the remedy of an appeal before the Commissioner.

6.

Issue notice.

7.

Mr. S. Padhy, learned Additional Standing Counsel accepts notice on behalf of the Opposite Parties. Required number of extra copies be served on him within three days.

8.

It is open to the Department in its reply to the petition to again raise the issue of maintainability and that will be decided by the Court while taking up the petition for hearing.

9.

Reply be filed within eight weeks. Rejoinder be filed before the next date.

10.

List for hearing on 18th January, 2022.

11.

Till the next date of hearing, no coercive action shall be taken against the Petitioner.

12.

An urgent certified copy of this order be issued as per rules.