Raja Kishore Mishra vs Union Of India And Others
2023 Latest Caselaw 453 Ori

                     IN THE HIGH COURT OF ORISSA AT CUTTACK

                                   W.P.(C) No. 8211 of 2022

            Raja Kishore Mishra                          ....          Petitioner
                                    Ms. Kananbala Roy Choudhury, Advocate
                                         -versus-

            Union of India and others                .... Opposite Parties
              Mr. P.K. Parhi, Deputy Solicitor General of India for OP No.1
            Mr. Prasanjeet Mohapatra, Senior Standing Counsel for OP No.3
             Mr. S.K. Pradhan, Addl. Standing Counsel for OP Nos.2, 4 & 5

                        CORAM:
                        THE CHIEF JUSTICE
                        JUSTICE M.S. RAMAN
                                           ORDER

12.01.2023 Order No.

01. 1. Mr. S.K. Pradhan, learned Additional Standing Counsel appears on advance notice for Opposite Party Nos.2, 4 and 5. It is not in dispute that the issue involved in the present petition, viz., whether 'Royalty' is amenable tax under the GST regime stands covered by the judgment dated 26th July, 2022 passed by this Court in W.P.(C) No.8492 of 2022 (Mitambini Mishra v. Union of India and others). While declining to interfere with the Demand-cum-Show- Cause Notice (SCN) issued in that case, the Court permitted the Petitioner to file a reply/objection thereto even while explaining the legal position.

2. Ms. Kananbala Roy Choudhury, learned counsel appearing for the Petitioner, informs the Court that as far as the impugned SCN dated 24th February, 2022 in the present case is concerned, during the pendency of the writ petition, a reply has been filed by the

Petitioner thereto. However, the Petitioner had no occasion to enclose the copy of the above judgment in Mitambini Mishra v. Union of India (supra) as part of the reply.

3. In that view of the matter, the Court permits the Petitioner to file a supplementary reply to the impugned SCN enclosing a copy of the above judgment and making any further submissions in relation thereto, not later than 20th February, 2023. The order on the said SCN shall be passed within three months thereafter, taking into account the said additional reply. No further directions are called for. Depending on the order passed on the SCN, it will always be open to the Petitioner to seek appropriate remedies in accordance with law.

4. The writ petition is disposed of in the above terms.

(Dr. S. Muralidhar) Chief Justice

(M.S. Raman) Judge S. Behera