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KHANNA ENGINEERING, ROURKELA vs. THE COMMISSIONER OF CT & GST, CUTTACK AND OTHERS.
(Orissa High Court)

Hon'ble Judges:

ARINDAM SINHA
M.S. SAHOO
Pet. Counsel
C.r. Das
Res. Counsel
S. Mishra
A. Kedia

Petitioner / Applicant

KHANNA ENGINEERING, ROURKELA
Respondent THE COMMISSIONER OF CT & GST, CUTTACK AND OTHERS.
Court Orissa High Court
State

Odisha

Date Feb 18, 2025
Order No.

W. P. (C) No. 3055 of 2025

Citation

2025(2) TAXREPLY 12532
Original Order
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ORDER

JUDGMENT ARINDAM SINHA, ACJ. 1. Mr. Das, learned advocate appears on behalf of petitioner and submits, his client had filed petition dated 4th September, 2024 seeking passing of order in Form GST MOV-09. The truck carrying consignment was detained on 5th July, 2024. There was urgency for his client to conclude the consignment. Hence on 5th July, 2024 itself his client paid Rs. 5,37,656/- and got released the truck. However, the detention was illegal. There was no order made within a period of seven days from the date of service of the notice, as provided by sub-section (3) in section 129, Odisha Goods and Service Tax Act, 2017. Hence, the petition. 2. He submits, by impugned order dated 26th September, 2024 the petition stood rejected as devoid of merit. It does not bear a reason that can be acceptable in law. He reiterates, no order was passed within period of seven days from date of service of the notice and hence, the rejection of the petition by impugned order is bad....

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