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AJAY KUMAR SHARMA vs. DEPUTY COMMISSIONER, GST AND CENTRAL EXCISE, JHARSUGUDA AND ANOTHER
(Orissa High Court)

Hon'ble Judges:

ARINDAM SINHA
SAHOO
Pet. Counsel
Itishree Tripathy
Res. Counsel
Choudhury Satyajit. Mishra

Petitioner / Applicant

AJAY KUMAR SHARMA

Respondent DEPUTY COMMISSIONER, GST AND CENTRAL EXCISE, JHARSUGUDA AND ANOTHER
Court Orissa High Court
State

Odisha

Date Sep 6, 2024
Order No.

WP(C) No. 15862 of 2024

Citation

2024(9) TAXREPLY 12100

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ORDER

ORDER 1. Ms. Tripathy, learned advocate appears on behalf of petitioner and submits, order in original dated 24th June, 2022 is under challenge. All that her client wants is an opportunity of hearing pursuant to he being permitted to file reply to show Order No. 04. cause notice dated 16th August, 2021. She submits further, due to Covid-19 and other reasons the reply could not be filed. 2. Mr. Mishra, learned advocate, Senior Standing Counsel appears on behalf of revenue and opposes the writ petition. He points out, order in original is dated 24th June, 2022. Effective, alternative, statutory remedy could have been availed by petitioner. Not having done so in the prescribed period, the writ petition presented more than two years after impugned order was made. The writ petition does not merit consideration. 3. Ms. Tripathy, in reply draws attention to impugned order to demonstrate that basis for it was information obtained from her client’s income tax return pertain....

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