Orissa High Court
M/S. Orissa Stevedores Ltd vs Ct & Gst Officer on 14 September, 2022
Author: M.S. Raman
Bench: M.S. Raman
IN THE HIGH COURT OF ORISSA AT CUTTACK
W.P.(C) No. 7229 of 2022
M/s. Orissa Stevedores Ltd., .... Petitioner
Mr. Jagabandhu Sahoo, Sr. Advocate
with Ms. Kajal Sahoo, Advocate
-versus-
CT & GST Officer, CT & GST .... Opposite Parties
Circle, Cuttack & Others
Mr. Sunil Mishra, ASC (CT and GST
Organization) for O.P. Nos. 1 to 3
CORAM:
JUSTICE JASWANT SINGH
JUSTICE M.S. RAMAN
ORDER (Oral)
14.09.2022 Order No.
01. 1. This matter is taken up by virtual/physical mode.
2. By referring to the Memo dated 4th September, 2021 issued by the Revenue, it is submitted that the Petitioner who is the supplier and the Opposite Party No.4(M/s. Vedanta Limited) who is the recipient have both deposited the GST in respect of the stated invoices/transactions, which amount has been withheld by the Opposite Party No.4 from the due payments to the Petitioner. The claim, therefore, is for verifying the said fact and resultantly refund the amount. To maintain the present writ, the recent Judgment rendered by the Hon'ble Supreme Court in the case of Union of India & Others Vrs. Willowwod Chemicals Pvt. Ltd. & Others reported as AIR 2022 Supreme Court 3009 at Para 15 is cited by the learned Senior Advocate.
3. Issue notice for 23rd November, 2022.
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4. Mr. Sunil Mishra, Additional Standing Counsel for CT & GST Organization appears and waives off notice on behalf of the Opposite Party Nos. 1 to 3.
Let requisite number of copies of the writ petition be served to him within three working days.
Requisites be filed within three working days for issue of notice to the Opposite Party No.4 by Registered Post with A.D. (Jaswant Singh) Judge (M.S. Raman) Judge Laxmikant September 14, 2022 Cuttack Page 2 of 2