Ganesh Sponge Pvt. Ltd. vs The Assessment Unit Of National
2023 Latest Caselaw 8950 Ori

                 IN THE HIGH COURT OF ORISSA AT CUTTACK
                                W.P.(C) No.11527 of 2023
                                 (Through Hybrid mode)

            Ganesh Sponge Pvt. Ltd., BBSR         ....                     Petitioner
                                                       Mr. S. Ray, Senior Advocate
                                                        Mr. A. Pattnaik, Advocate

                                            -versus-
            The Assessment Unit of National       ....               Opposite Parties
            Faceless Assessment Centre New
            Delhi and another

                                                     Mr. T. K. Satapathy, Advocate
                                                (Senior Standing Counsel, Revenue)

            CORAM:
            JUSTICE ARINDAM SINHA
            JUSTICE SANJAY KUMAR MISHRA
                                         ORDER

09.08.2023 W.P.(C) No.11527 of 2023 and I.A. 5319 of 2023 Order No.

05. 1. Mr. Ray, learned senior advocate appears on behalf of petitioner

(assessee) and wants to resume his argument with reference to our orders

dated 12th and 21st July, 2023. We interrupt him to hear Mr. Satapathy,

learned advocate, Senior Standing Counsel appearing on behalf of

revenue, regarding prejudice.

2. Mr. Satapathy relies on two judgments of the Supreme Court.

They are Whirlpool Corporation Vs. Registrar of Trade Marks,

// 2 //

Mumbai, reported in (1998) 8 SCC 1 and State of Maharashtra Vs.

Greatship (India) Limited, reported in AIR 2022 SC 4408, paragraphs

6 and 8. He submits, by both these decisions the Supreme Court had

declared the law regarding restrictions on exercise of extra ordinary writ

jurisdiction, where efficacious alternative statutory remedy is available.

3. List on 18th August, 2023 for further hearing. Interim order to

continue till then.

( Arindam Sinha ) Judge

( S. K. Mishra ) Judge

Prasant

Signature Not Verified Digitally Signed Signed by: PRASANT KUMAR SAHOO Reason: Authentication Location: OHC Date: 09-Aug-2023 18:06:59