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ORISSA HIGH COURT
M/S MONTECARLO LIMITED AHMEDABAD – Appellant
Versus
THE ADDL COMMISSIONEROF STATE TAX (APPEAL) CENTRAL ZONE II ODISHA CUTTACK – Respondent
ORDER :
MURAHARI SRI RAMAN, J.
1. The petitioner by way of filing this writ petition beseeches to exercise power of extraordinary jurisdiction under the provisions of Articles 226 and 227 of the Constitution of India with the following prayer(s):
“The petitioner, therefore, prays that your Lordships would be graciously pleased to admit this writ petition, call for the records, and after hearing the parties, allow the same, issue writ/writs in the nature of certiorari/mandamus and/or any other further writ/direction to quash actions of the 2nd Opposite Party by way of passing the adjudication order passed without the opportunity of personal hearing in contravention of provisions of Section 75(4) of CGST/OGST Act, 2017 and in violation of principals of natural justice.
The petitioner, therefore, prays that your Lordships would be graciously pleased to admit this writ petition, call for the records, and after hearing the parties, allow the same, issue writ/writs in the nature of certiorari/mandamus and/or any other further writ/direction to quash actions of the 1st Opposite Party by way of passing the Impugned Appeal Order passed in Form GST APL 04 vide Ref No.ZD211123017594W dated 21.11.
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The Writ Court reaffirms the necessity to pursue statutory remedies provided under the GST Act before seeking divorce from these provisions, emphasizing compliance with appeal conditions.
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