IN THE HIGH COURT OF ORISSA AT CUTTACK
W.P.(C) No.29713 of 2024
Debasis Nayak Petitioner
….
Represented By Adv.
–
Mr. S.S. Padhy, Advocate
-versus-
The Chief Commissioner GST and Opposite Parties
….
Central Excise and Customs,
BBSR Zone, BBSR and others
Represented By Adv.
–
Mr. Tushar Kanti Satapathy,
Senior Standing Counsel
CORAM:
THE HON'BLE MR. JUSTICE ARINDAM SINHA
AND
THE HON'BLE MR. JUSTICE M.S. SAHOO
ORDER
30.11.2024
Order No.
01. 1. Mr. Padhy, learned advocate appears on behalf of petitioner
th
and submits, impugned are show cause notice dated 29 September,
th
2020, order in original dated 30 March, 2022 and first appellate order
th
dated 7 September, 2024. He submits, it will appear from dates of the
show cause notice and order in original, the latter was passed beyond
time. That is sufficient ground for his client to seek interference.
Page 1 of 2
// 2 //
2. Mr. Satapathy, learned advocate, Senior Standing Counsel
appears on behalf of revenue and submits, petitioner went before the
first appellate authority. The adjudication order has merged in the
appellate order. As such petitioner must avail statutory remedy before
the Tribunal. Mr. Padhy in reply submits, no reason has been given in
the order in original made ex-parte against his client, why it was not
possible to be made within the time prescribed. Furthermore, his client
had executed work contract of the Government, exempt from tax.
3. Petitioner having elected to obtain statutory remedy must
follow through. Contention of revenue is accepted that there has been
merger. As such petitioner will be entitled to take all points before the
Tribunal. Mr. Padhy submits, his client be given liberty to seek
exclusion of time. Petitioner can do so in law and also has liberty to
produce website copy of our order in the application for condonation,
to that petitioner should appeal.
show revenue’s contention is
4. The writ petition is disposed of as above.
(Arindam Sinha)
Judge
(M.S. Sahoo)
Judge
Sks
Signature Not Verified
Digitally Signed
Signed by: SISIR KUMAR SETHI
Reason: Authentication
Location: ORISSA HIGH COURT
Date: 30-Nov-2024 16:31:18
Page 2 of 2