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PARIJA ENTERPRISES vs. STATE OF ODISHA AND OTHERS.
(Orissa High Court)

Hon'ble Judges:

ARINDAM SINHA
SAHOO
Pet. Counsel
S.k. Jena
Res. Counsel
S. Das

Petitioner / Applicant

PARIJA ENTERPRISES
Respondent STATE OF ODISHA AND OTHERS.
Court Orissa High Court
State

Odisha

Date Jan 30, 2025
Order No.

W. P. (C) No. 23365 of 2024 (I. A. No. 1346 of 2025)

Citation

2025(1) TAXREPLY 12390
Original Order
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ORDER

JUDGMENT ARINDAM SINHA, ACJ. 1. Mr. Jena, learned advocate appears on behalf of petitioner and submits, application has been filed by his client for amendment, to include annexure-1 as challenged in the writ petition. 2. Mr. Das, learned advocate, Additional Standing Counsel appears on behalf of State and in fairness submits, he will meet all points of challenge. 3. The application is allowed. It is treated as part of the petition to dispense with necessity of filing consolidated writ petition. 4. Mr. Jena submits, his client’s appeal was out of time. However, first summary order issued in Form DRC-07 was in the pandemic period alleged. His client had no knowledge. Upon coming to know appeal was preferred out of time. It is a clear case of violation of principles of natural justice. There be interference. 5. Mr. Das submits, two notices and a reminder were issued prior to Covid period. On query made he submits, order made by Form DRC-07 was in the Covid....

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