In the recent ruling,the Orissa High Court dismissed a writ petition, citing the availability of an alternative statutory remedy, and instructed the assessee to pursue the matter through the appropriate appellate forum. The court also requested expedited disposal of the appeal by the Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) within nine months of its admission.
Iot Utkal Energy Services Ltd.,petitioner-assessee,was represented by Mr. Mohanty, senior advocate, who initially filed a writ petition. However, during the hearing, the counsel requested to withdraw the petition and instead pursue an appeal before the CESTAT. He also asked for time to be excluded for the appeal’s admission.
Mr. Kedia, Junior Standing Counsel for the revenue, opposed the writ petition, arguing that it was not maintainable because the petitioner had an alternative statutory remedy in the form of an appeal to CESTAT. He stated that the assessee should follow the proper appellate process instead of seeking a writ.
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The court agreed that the case should be decided by the Tribunal. It allowed the assessee to withdraw the writ petition and proceed with filing the appeal before CESTAT. The court also acknowledged the request for the exclusion of time for filing the appeal.
The assessee counsel further requested that the Tribunal dispose of the appeal within nine months of filing. He pointed out that the writ petition had been filed within the prescribed time to appeal the first appellate order, and the delay in filing the appeal should not impact the case.
The division bench of Arindam Sinha(Judge) and M.S.Sahoo(Judge) asked the tribunal to deal with the appeal as quickly as possible, preferably within nine months of admission, assuming the petitioner cooperated with the process.
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Ultimately, the court dismissed the writ petition as withdrawn and directed the assessee to pursue the matter before CESTAT.
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