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MAA SARALA FLY ASH BRICKS vs. COMMISSIONER OF CT AND GST, CUTTACK AND ANOTHER.
(Orissa High Court)

Hon'ble Judges:

ARINDAM SINHA
SAHOO
Pet. Counsel
R.p. Kar
Debasish Hazra
Res. Counsel
S. Mishra

Petitioner / Applicant

MAA SARALA FLY ASH BRICKS
Respondent COMMISSIONER OF CT AND GST, CUTTACK AND ANOTHER.
Court Orissa High Court
State

Odisha

Date Jan 27, 2025
Order No.

W. P. (C) No. 1061 of 2025

Citation

2025(1) TAXREPLY 12320
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ORDER

ORDER 1.  The writ petition was moved on 15th January, 2025. On behalf of petitioner Mr. Kar, learned senior advocate had submitted, his client is engaged in, inter alia, manufacture of bricks. Raw materials used are fly ash, sand and cement. It will appear from the project report of his client, percentage use of cement is 15 to 16 percent. 2.  Under challenge is, inter alia, order dated 3rd January, 2025 rejecting his client’s prayer for analysis of the bricks produced. The order has been followed up by also challenged notice for personal hearing. He clarified, his client had earlier moved this Court by W.P.(C) no.34908 of 2023, disposed of by coordinate Bench on order dated 7th May, 2024. It is pursuant to said order his client sought the analysis. 3.  Mr. Mishra, learned advocate, Standing Counsel appearing on behalf of revenue had submitted, manufacture of bricks is but one of several activities, all of which petitioner indulged in to evade appli....

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