Charanjit Singh Grewal vs Settlement Commission (It And Wt)
2022 Latest Caselaw 1474 Ori

                  IN THE HIGH COURT OF ORISSA AT CUTTACK
                             W.P.(C) No. 20387 of 2017



            Charanjit Singh Grewal                 ....           Petitioner
                                       Mr. Chetan Sharma, Senior Advocate
                                       -versus-
            Settlement Commission (IT and WT)      ....     Opposite Parties
                                  Mr. R.S. Chimanka, Senior Standing Counsel

            CORAM:
            THE CHIEF JUSTICE
            JUSTICE R.K. PATTANAIK
                                          ORDER

Order No. 21.02.2022

19. 1. An additional written submission has been present to the Court on behalf of the Department stating that since the Settlement Commission stands abolished, there is no remedy available before it for the Petitioner and that in any event since the orders in case the Petitioner passed prior to 2021 there cannot be any revisiting of the said orders by the Commission.

2. A reply has been filed to the said written submission by the Petitioner on 18th February, 2022 inter alia stating that the Revenue seeking to treat the payment made by the Petitioner pursuant to the judgment of the Supreme Court in Common Cause as payment towards penalties whereas according to the Petitioner, these were compensation amounts.

3. The Court does not wish to express any view on the above submissions at this stage.

4. Mr. Chetan Sharma, learned Senior Advocate appearing for the Petitioner states that the Petitioner will be filing an additional note of written submission which shall be placed on record after advance copies thereof are given to Mr. Chimanka, learned Senior Standing Counsel for Opposite Party (Revenue).

5. The interim order to continue till the next date.

6. List on 4th April, 2022.

(Dr. S. Muralidhar) Chief Justice

(R.K. Pattanaik) Judge S.K. Jena/P.A.