M/S Bhilai Engineering vs The Commissioner Of Ct & Gst
2023 Latest Caselaw 4323 Ori

Citation : 2023 Latest Caselaw 4323 Ori
Judgement Date : 25 April, 2023

Orissa High Court

M/S Bhilai Engineering vs The Commissioner Of Ct & Gst on 25 April, 2023

              IN THE HIGH COURT OF ORISSA AT CUTTACK
                            W.P.(C) No. 9675 of 2023
                                      And
                             I.A. No. 4453 of 2023

M/s Bhilai Engineering                  .....                                 Petitioner
Corporation Ltd., Sundargarh
                                                                     Mr. C. Das, Adv.

                                        Vs.
The Commissioner of CT & GST,           .....                          Opposite Parties
Odisha and others
                                     Mr. Sunil Mishra, Standing Counsel [CT & GST]
             CORAM:
                 DR. JUSTICE B.R. SARANGI
                 MR. JUSTICE M.S. RAMAN

                                               ORDER

25.04.2023

Order No. This matter is taken up through hybrid mode.

02.

2. Heard Mr. Chittaranjan Das, learned counsel for the petitioner.

3. Mr. Chittaranjan Das, learned counsel for the petitioner contended that even though the Commissioner was delegated with the power of Joint Commissioner, his post having not been made available, but subsequently the power has been exercised by the Addl. Commissioner in passing the order impugned without any authority of law. Therefore, the petitioner has approached this Court by filing the present writ petition. It is contended that the case of the petitioner is covered by the judgment of this Court in the case of M/s Maharana Supply and Co. Kotsahi, Tangi v. State of Odisha and others, W.P.(C) No. 11311 of 2019 disposed of on 20.12.2022.

4. Issue notice to the opposite parties.

5. Four extra copies of the writ petition be served on Mr. Sunil Mishra, learned Standing Counsel appearing for the Revenue for opposite parties no.1 to 4 by day after tomorrow (27.04.2023) enabling

him to obtain instructions or file counter affidavit.

6. As an interim measure, it is directed that there shall be stay operation of the order dated 10.03.2023 passed by the authority under Annexure-8, till 09.05.2023.

(DR. B.R. SARANGI) JUDGE

(M.S. RAMAN) Ashok JUDGE