M/S. Rd Construction And General Traders v. Commissioner Of Ct And Gst, Odisha

IN THE HIGH COURT OF ORISSA AT CUTTACK

W.P.(C) No. 18279 of 2022 M/s. RD Construction and General Traders ....

Petitioner Mr. Sidhartha Ray, Advocate -versus- ....

Opposite Parties Commissioner of CT & GST, Odisha and Another Mr. Sunil Mishra, Addl. Standing Counsel

CORAM:

THE CHIEF JUSTICE JUSTICE M.S. RAMAN

ORDER

31.10.2022 Order No.

01.

1. Permitting the Petitioner to file an appeal against the impugned order and reserving all the contentions raised in the present petition, to be urged before the Appellate Authority in accordance with law, the Court disposes of the writ petition.

2. If the appeal is filed not later than 15th November, 2022 accompanied by an application for condonation of delay citing pendency of the writ petition and the reason for delay will be considered in accordance with law by the Appellate Authority.

3. It is clarified that this Court has not expressed any view in the matter. It will be open to the Petitioner to seek appropriate interim directions before the Appellate Authority in accordance with law.

4. An urgent certified copy of this order be issued as per rules. (Dr. S. Muralidhar) Chief Justice (M.S. Raman) Judge S.K. Jena/Secy.