M/S.Essel Mining & Industries ... vs Union Of India And Others
2021 Latest Caselaw 11076 Ori

                 IN THE HIGH COURT OF ORISSA AT CUTTACK

                                   W.P.(C) No.17397 of 2021

            M/s.Essel Mining & Industries Limited      ....           Petitioner
                                                      Mr. R. Tangri, Advocate
                                          -versus-
            Union of India and others               .... Opposite Parties
                        Mr. R.S. Chimanka, Sr. Standing Counsel for CGST
                                   Mr. S. Padhy, A.S.C. for O.P. Nos.4 & 5

                        CORAM:
                        THE CHIEF JUSTICE
                        JUSTICE B. P. ROUTRAY

                                       ORDER

28.10.2021 Order No. I.A. 15170/2021

03. 1. Counsel for the Petitioner states that in view of the judgments of the Supreme Court, the present application has been filed seeking withdrawal of the writ petition but with the prayer that the Petitioner may be permitted to apply to the Opposite Party No.5, i.e., Deputy Commissioner, State Tax, Central Tax and G.S.T. Circle, Barbil to allow the re-credit of the input tax credit amount sought as cash refund to the Electronic Credit Ledger of the Petitioner by issue in appropriate order in PMT-03 in terms of Section 86 (4) of the CGST (OGST) Rules.

2. The application is disposed of by allowing the Petitioner to withdraw the petition and further permitting the Petitioner to make a plea to the Opposite Party No.5 in the above terms in accordance with law. If such appeal is made, the Opposite Party

No.5 will examine it and pass appropriate orders not later than eight weeks thereafter.

3. The writ petition is disposed of as withdrawn in the above terms.

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

(Dr. S. Muralidhar) Chief Justice

( B.P. Routray) Judge

B.K. Barik