9911796707
TMI Blog2024 (9) TMI 906X X X X Extracts X X X X X X X X Extracts X X X X ..... jurisdiction. Only reasons are required to be given, subsequently supplied to petitioner but in no way is petitioner entitled to be heard on the decision to block. Significantly, there was no assertion that the petition/application was misconceived. Petitioner is entitled to interference. Impugned communication is set aside and quashed. The application under rule 86A (2) is restored to the authority for passing fresh order. Here we may add, by rule 86A(1) there can be blocking by the authority on reasons to be given. Petition disposed off. - HON BLE MR. JUSTICE ARINDAM SINHA AND HON BLE MR. JUSTICE M.S. SAHOO Advocates appear in the case: For Petitioner: Mr. Jagabandhu Sahoo, Sr. Advocate Mrs. Kajal Sahoo, Advocate For Opposite Parties: M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Hence, there is nothing in this writ petition for petitioner to seek exercise of the extraordinary jurisdiction. 3. He relies on orders made by coordinate Benches. First is order dated 31st July, 2023 made in W .P.(C) no. 22236 of 2023 (M/s. Innojet Projects Pvt. Ltd., Khordha v. The Commissioner of Commercial Taxes Goods Services Tax, Cuttack and others) and second, order dated 22nd September, 2023 in W.P.(C) no.25433 of 2023 (M/s. Bizzare Ispat Pvt. Ltd., Chhatisgarh v. The Commissioner of C.T. G.S.T., Cuttack and others). According to him apart from petitioner s said own case, there are two more orders on same view taken that writ petition challenging the blocking, on allegation of jurisdiction or violation of principles of natural just ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to be heard on the decision to block. Significantly, there was no assertion that the petition/application was misconceived. 7. Petitioner is entitled to interference. Impugned communication is set aside and quashed. The application under rule 86A (2) is restored to the authority for passing fresh order. Here we may add, by rule 86A(1) there can be blocking by the authority on reasons to be given. Then comes sub-rule (2). Intention of the Legislature appears to be that after the dealer is made known reasons for blocking, he may apply to satisfy the authority, during the blocking period of maximum one year, that there is no reason to continue to block. Considering blocking entails hardship in doing business, the authority will pass fresh o ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
