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MAHANADI BASIN POWER LIMITED BHUBANESWAR vs. COMMISSIONER OF CT AND GST, ODISHA AND OTHERS
(Orissa High Court)

Hon'ble Judges:

ARINDAM SINHA
SAHOO
Pet. Counsel
J. Dash
Res. Counsel
S. Mishra

Petitioner / Applicant

MAHANADI BASIN POWER LIMITED BHUBANESWAR
Respondent COMMISSIONER OF CT AND GST, ODISHA AND OTHERS
Court Orissa High Court
State

Odisha

Date Nov 13, 2024
Order No.

W. P. (C) No. 27323 of 2024

Citation

2024(11) TAXREPLY 12044
Original Order
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ORDER

ORDER 1. Mr. Dash, learned advocate appears on behalf of petitioner and submits, though under challenge are orders dated 22nd November, 2023 and 20th February, 2024 passed by two separate appellate authorities on his client having preferred two appeals with same cause, relief his client seeks in the writ petition is for restoration of his registration under Odisha Goods and Services Tax Act, 2017. For the purpose, he relies on order dated 16th November, 2022 of coordinate Bench in W.P.(C) no.30374 of 2022 (M/s. Mohanty Enterprises v. The Commissioner, CT and GST, Odisha, Cuttack and others). He submits, relief sought by his client, including prayer for condonation of delay is covered by said order. He adds, his client’s appeals were dismissed on ground of delay. 2. Mr. Mishra, learned advocate, Standing Counsel appears on behalf of revenue and submits, the writ petition cannot be maintained challenge to the appellate orders. Petitioner must find statutory remedy. 3....

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