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IRON CEMENTICS INDIA PVT. LTD. vs. ASSISTANT COMMISSIONER CENTRAL TAX & OTHERS
(Orissa High Court)

Hon'ble Judges:

ARINDAM SINHA
M.S. SAHOO
Pet. Counsel
A. Agarwal
Res. Counsel
M. Agrawal

Petitioner / Applicant

IRON CEMENTICS INDIA PVT. LTD.

Respondent ASSISTANT COMMISSIONER CENTRAL TAX & OTHERS
Court Orissa High Court
State

Odisha

Date Jan 15, 2025
Order No.

W. P. (C) No. 1090 of 2025

Citation

2025(1) TAXREPLY 12511
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ORDER

ORDER 1. Mr. A. Agarwal, learned advocate appears on behalf of petitioner and submits, impugned is order in original dated 7th April, 2022. He submits, his client came to know about the order upon intimation from the bank, who had received garnishee order. 2. On query he draws attention to paragraph 1 and sub- paragraph (F) in paragraph 3 to submit, no notice was had in the proceeding, culminating in the impugned order. He submits further, the demand of tax was duly paid as evident from CBEC challan dated 19th October, 2016, disclosed at annexure-7. 3. Mr. Agrawal, learned advocate, Junior Standing Counsel appears on behalf of revenue and submits, in view of disclosure annexure-7, there be direction for restoration of the proceeding. 4. Impugned order is set aside and quashed. The garnishee order dated 27th September, 2024 at annexure-6 is also set aside. The proceeding is restored. Petitioner will communicate certified copy of this order to opposite party no.1 by 27....

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