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Orissa High Court

M/S. Shree Urmila Fly Ash vs Union Of India And Others ..... Opposite ... on 22 June, 2023

Bench: B.R. Sarangi, M.S. Raman

             IN THE HIGH COURT OF ORISSA AT CUTTACK
                            W.P.(C) No. 16397 of 2023

M/s. Shree Urmila Fly Ash           .....                                 Petitioner
Bricks, Khurda
                                                           Mr. R.P. Kar, Advocate
                                    Vs.
Union of India and others           .....                         Opposite Parties
                                                Mr. Sunil Mishra, SC for Revenue

            CORAM:
               DR. JUSTICE B.R. SARANGI
                  MR. JUSTICE M.S. RAMAN
                                           ORDER

22.06.2023 Order No. This matter is taken up through hybrid mode.

01.

2. Heard Mr. R.P. Kar, learned counsel for the petitioner and Mr. Sunil Mishra, learned Standing Counsel for Revenue.

3. The petitioner has filed this writ petition challenging the order dated 17.03.2023 passed by opposite party no.8 in rejecting the appeal on the ground of delay in submission of appeal and the order dated 28.01.2022 passed by the opposite party no.9 under section 74 of the OGST Act read with Rule 142 of the OGST Rule under Annexures-1 and 2. The petitioner has further prayed to declare Section 169 of the OGST/CGST Act, 2017 as illegal, arbitrary, discriminatory and unreasonable and violative of Article 14 and 19 (1)(g) of Constitution of India.

4. In course of hearing learned counsel for the petitioner contended that the petitioner does not want to press the prayer with regard to declare Section 169 of the OGST/CGST Act, 2017 as illegal, arbitrary, Page 1 of 2 discriminatory and unreasonable and violative of Article 14 and 19 (1)(g) of Constitution of India. He further contended that the petitioner may be permitted to withdraw the writ petition with liberty to approach this Court as and when cause of action will arise for the petitioner.

5. With that liberty, the writ petition stands disposed of.





                                                                                    (DR. B.R. SARANGI)
                                                                                         JUDGE


                Arun                                                                   (M.S. RAMAN)
                                                                                         JUDGE




Signature Not Verified
Digitally Signed
Signed by: ARUN KUMAR MISHRA

Designation: Asst. Registrar-cum-Sr. Secretary Reason: Authentication Location: Orissa High Court Date: 22-Jun-2023 16:59:44 Page 2 of 2