M/S. Bharti Telemedia Limited vs Joint Commissioner Of Ct And Gst
2025 Latest Caselaw 4020 Ori

Orissa High Court

M/S. Bharti Telemedia Limited vs Joint Commissioner Of Ct And Gst on 14 February, 2025

Bench: Arindam Sinha, M.S. Sahoo

              IN THE HIGH COURT OF ORISSA AT CUTTACK

                              W.P.(C) No.30364 of 2024

            M/s. Bharti Telemedia Limited,            ....              Petitioner
            Bhubaneswar
                                                        Represented by Adv.-
                                        Mr. Jagabandhu Sahoo, Senior Advocate
                                                   Mrs. Kajal Sahoo, Advocate
                                         -Versus-

            Joint Commissioner of CT and GST,         ....       Opposite Parties
            CT and GST Circle, Bhubaneswar
            and others
                                                         Represented by Adv.-
                                            Mr. Sunil Mishra, Standing Counsel

                                 CORAM:
                  THE HON'BLE MR. JUSTICE ARINDAM SINHA,
                          ACTING CHIEF JUSTICE
                                   AND
                    THE HON'BLE MR. JUSTICE M.S. SAHOO

                                         ORDER

Order No. 14.02.2025 W.P.(C) no.30364 of 2024 and I.A. no.2578 of 2025

03. 1. Mr. Sahoo, learned senior advocate appears on behalf of

petitioner and submits, of impugned demands, Rs.62,62,844/- was

subject matter in an appeal pending before the Tribunal. By order

dated 13th December, 2024 we had given his client liberty to obtain

stay/clarificatory order from concerned authority in respect of the

same, pending adjudication in the Tribunal. The Commissioner has

since passed stay order confined to the penalty. His client has filed

application to include refusal of the Commissioner to pass stay

order covering said amount as further challenged in the writ

petition. Copy of the application has been served. He submits, the

application be allowed for his client to file consolidated writ

petition and thereafter hearing of it on adjourned date.

2. Mr. Mishra, learned advocate, Standing Counsel appears

on behalf of revenue and opposes the application. He submits, it

carries a separate cause.

3. Under challenge is letter dated 21st August, 2024 carrying

demand of said amount of Rs.62,62,844/- as well as compensatory

interest as per judgment dated 15th March, 2023 referred to in our

said order dated 13th December, 2024. Mr Mishra clarifies the

present amount may be a little less. We understand, the amount

now becomes subject matter of challenge since the Commissioner

has passed said order only in respect of the penalty. In the

circumstances, the application is allowed. Consolidated writ

petition be filed for giving effect to the amendment and copy

served to Mr. Mishra. The application is disposed of.

4. List on 4th March, 2025. Interim order to continue till next

date of hearing. We make it clear that stay order obtained not

covering principal entry tax amount, the writ petition is to be heard

and adjudicated without further extension.

(Arindam Sinha) Acting Chief Justice

(M.S. Sahoo) Judge

M. Panda

Designation: Senior Stenographer

Location: High Court of Orissa, Cuttack Date: 14-Feb-2025 17:40:49