Dhirendra Kumar Das Vs the Central Board of Indirect Taxes and Cutoms(Cbic), New Delhi — Orissa HC (2025) — LawSathi Research

Dhirendra Kumar Das Vs the Central Board of Indirect Taxes and Cutoms(Cbic), New Delhi — Orissa HC (2025) — LawSathi Research

What the court decided

AI extract

Outcome

Writ petition disposed of as covered by M/s. Maa Tarini Traders (supra); per the first Division Bench's earlier order described in the judgment, this entails a quantum of deposit with liberty to avail the remedy upon constitution of the Tribunal, failing which (if not availed within time upon reconstitution) the department would be free to proceed.

Issue for consideration

Whether the writ petition, moved because no Tribunal is functioning to challenge part of an appellate order (arising from a State-authority demand for short payment of goods and services tax), is covered by the first Division Bench's order dated 16.02.2024 in W.P.(C) No.42015 of 2023 (M/s. Maa Tarini Traders) and should be disposed of in its terms.

Court's answer

The writ petition stands covered by the first Division Bench's order dated 16th February, 2024 in W.P.(C) No.42015 of 2023 (M/s. Maa Tarini Traders); Central revenue (O.P.1) and State revenue (O.Ps.2 to 4) did not dispute the coverage.

Ratio / Principle

The writ petition is disposed of as covered by M/s. Maa Tarini Traders (supra).

Detailed headnote1 paragraphs

High Court of Orissa at Cuttack, WP(C) No.4595 of 2025, order dated 06.03.2025 (Arindam Sinha, Acting Chief Justice and M.S. Sahoo, JJ.). The petitioner, aggrieved by part of an appellate order passed on his appeal against a State-authority demand for short payment of goods and services tax, approached the High Court as no Tribunal was functioning. The Court found the petition covered by the first Division Bench's order dated 16th February, 2024 in a batch of writ petitions led by W.P.(C) No.42015 of 2023 (M/s. Maa Tarini Traders) — a coverage neither Central revenue (O.P.1) nor State revenue (O.Ps.2 to 4) disputed. That earlier order had directed a quantum of deposit with liberty to the petitioners to avail their remedy upon constitution of the Tribunal, failing which the department would be free to proceed. The writ petition was disposed of as covered by M/s. Maa Tarini Traders (supra).

IN THE HIGH COURT OF ORISSA AT CUTTACK WP(C) No.4595 of 2025

Dhirendra Kumar Das

Petitioner

Represented by Adv.-

Mr. Sujit Kumar Acharya, Advocate -versus-

…. The Central Board of Opposite Parties Indirect Taxes and Represented by Adv.- Customs (CBIC), New Delhi and others Mr. A. Kedia, Advocate (Junior Standing Counsel for O.P.1)

Mr. S. Das, Advocate (Additional Standing Counsel for O.Ps.2 to 4)

CORAM:

THE HON’BLE MR. JUSTICE ARINDAM SINHA, THE ACTING CHIEF JUSTICE

AND THE HON’BLE MR. JUSTICE M.S. SAHOO

ORDER 06.03.2025

Order No.

01.

Mr. Acharya, learned advocate appears on behalf of petitioner and

submits, there was demand made by the State authority for short payment

of goods and services tax. His client preferred appeal. It was partly

allowed. Being aggrieved by part of the appellate order, his client wants to

challenge the same but there is no Tribunal functioning. His client’s prayer

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is actually for adjudication of challenge to that part in appellate order, by which he is aggrieved. Therefore, his client has moved this Court.

He submits, relief sought by his client is covered by order dated 16^th February, 2024 made by the first Division Bench in a batch of writ petitions, lead case being W.P.(C) no.42015 of 2023 (M/s. Maa Tarini Traders).

Mr. Kedia, learned advocate, Junior Standing Counsel appears on behalf of Central revenue and Mr. Das, learned advocate, Additional Standing Counsel, for State revenue. They do not dispute that the writ petition stands covered.

The first Division Bench directed a quantum of deposit with liberty to parties inasmuch as, petitioners could avail of their remedy upon constitution of the Tribunal and in event they or any one of them does not do so within time provided upon reconstitution, the department would be free to proceed.

The writ petition is disposed of as covered by M/s. Maa Tarini Traders (supra).

Signature Not Verified

( Arindam Sinha ) Acting Chief Justice

Digitally Signed Signed by: JYOTIPRAVA BHOL Designation: Junior Stenographer Reason: Authentication Location: HIGH COURT OF ORISSA Date: 06-Mar-2025 18:34:51

( M.S. Sahoo ) Judge

Jyoti

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