9911796707
TMI Blog2024 (8) TMI 1193X X X X Extracts X X X X X X X X Extracts X X X X ..... alasore under Annexure-9 is an appealable one before GST, Tribunal, but admittedly such GST, Tribunal has not been made functional and, thereby, this Court in M/S. Maa Tarini Traders (supra) has provided protection by way of granting stay of recovery of disputed amount subject to deposit of 20% of the remaining tax amount in dispute, besides, providing protection for filing of appeal, once the GST, Tribunal is constituted and made functional. The petitioner cannot claim any prejudice in the matter, since the order sought to be reviewed has been passed by this Court on the consent of the parties which is clearly reflected from the sentence It is agreed by the parties , in the very first line of the order passed in the writ. Reliance placed u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... prayed to allow the aforesaid writ by granting consequential relief. 2. By the aforesaid order, the Division Bench of this Court has passed the following order in the writ:- This matter is taken up by hybrid mode. 2. It is agreed by learned counsel for the parties that the issue involved in this writ petition has already been decided by a Coordinate Bench of this Court vide order dated 16.02.2024 passed in W.P.(C) No. 42015 of 2023 (M/s. Maa Tarini Traders v. State of Odisha and others) and batch of writ petitions. 3. In view of the above, this writ petition stands disposed of in terms of the observation and directions issued in M/s. Maa Tarini Traders (supra). 3. In the course of hearing of the review petition, Mr. Jagabandhu Sahoo, learn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... who only had provided a short notice period of sixteen (16) hours for hearing and, thereby, the learned Proper Officer was not having the privilege to go through the documents proposed to be relied upon by the petitioner and erroneously rejected the refund application of the tax payer-petitioner herein. Further, the impugned order having passed without any connection with the order passed in M/S. Maa Tarini Traders (supra) is liable to be rectified by reviewing such order. It is, accordingly, prayed by Mr. Sahoo, learned Senior Counsel to rectify/review the impugned order by recalling it and upon hearing the parties, the writ petition may kindly be allowed. 4. On contrary, Mr. Sunil Mishra, learned Standing Counsel for the Revenue has, howe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... missions, there appears no quarrel over the undisputed position of law that a review petition can be admitted in exercise of power U/S. 114 read with Order XLVII Rule 1 of CPC provided the party applying for review of the order must satisfy the Court any of the three grounds, such as:- (i) discovery of new and important matter of evidence which after exercise of due diligence was not within the knowledge of the party applying for review or could not be produced by him at the time, when the decree was passed or order made, (ii) for some mistake or error apparent on the face of the record, (iii) for any other sufficient reasons. 6. The petitioner in this case has applied for review of the order mainly on the ground of mistake or error apparen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rd. 7. While examining the ramification of the impugned order, it appears that in M/s. Maa Tarini Traders (supra), a Division Bench of this Court by an order dated 16.02.2024 has passed the following directions:- Taking into account the aforesaid Central Goods and Services Tax (Ninth Removal of Difficulties) Order, 2019 dated 03.12.2019 issued by the Government of India and subsequent clarification issued by the Central Board of Indirect Taxes and Customs (GST Policy Wing) vide Circular No.132/2/2020 dated 18th March, 2020, we deem it proper in the interest of justice to dispose of these writ applications in the following terms:- (i) Subject to verification of the fact of deposit of a sum equal to 20 percent of the remaining amount of tax i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the matter, in accordance with law. With the above liberty, observation and directions, the writ applications stand disposed of. 8. The review-petitioner has never disputed that the order impugned in the writ petition dated 31.10.2023 passed by Addl. Commissioner of State Tax(Appeal), Balasore under Annexure-9 is an appealable one before GST, Tribunal, but admittedly such GST, Tribunal has not been made functional and, thereby, this Court in M/S. Maa Tarini Traders (supra) has provided protection by way of granting stay of recovery of disputed amount subject to deposit of 20% of the remaining tax amount in dispute, besides, providing protection for filing of appeal, once the GST, Tribunal is constituted and made functional. In the aforesai ..... X X X X Extracts X X X X X X X X Extracts X X X X
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