Orissa High Court
M/S. Bright Star Plastic Industries vs Addl. Commissioner Of State Tax on 30 April, 2021
Author: B. P. Routray
Bench: B. P. Routray
IN THE HIGH COURT OF ORISSA AT CUTTACK
W.P.(C) No.15265 of 2021
M/S. Bright Star Plastic Industries
represented by its Managing
Partner Sk.Javeed Ahammad .... Petitioner
Mr. P.K. Harichandan, Advocate
-versus-
Addl. Commissioner of State Tax
(Appeal) and Others .... Opp. Parties
Mr. Sunil Mishra, ASC, for O.Ps
CORAM:
THE CHIEF JUSTICE
JUSTICE B. P. ROUTRAY Order No. ORDER 30.04 2021
2. 1. This matter is taken up by video conferencing mode.
2. The impugned order is appealable under the OGST Act. However, it is stated by learned counsel for the Opposite Parties that by virtue of the judgment of the Madras High Court in Revenue Bar Association v. Union of India (2019) SCC on line Madras 8910 the provision regarding constitution of the Appellate Tribunal has been struck down as unconstitutional.
3. In that view of the matter, the Petitioner has no forum before which it can file an appeal.
4. Issue Notice. Mr. Sunil Mishra, learned Additional Standing Counsel accepts notice on behalf of Opposite Parties. Petitioner is to serve required number of copies of the petition on him. Reply to the petition be filed within four weeks. Rejoinder thereto, if any, be filed by the next date.
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5. List on 8th June, 2021.
6. As the restrictions due to resurgence of COVID-19 situation are continuing, learned counsel for the parties may utilize a printout of the order available in the High Court's website, at par with certified copy, subject to attestation by the concerned advocate, in the manner prescribed vide Court's Notice No.4587, dated 25th March, 2020 as modified by Court's Notice No. 4798, dated 15th April, 2021.
(Dr. S. Muralidhar) Chief Justice ( B.P. Routray) Judge M.K.Panda / K.Majhi Page 2 of 2