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Orissa HC Disposes GST Writ as Revenue Rectifies Records

Case Law Details

TaxGuru Citation
2025 taxguru.in 711
Case Name
Subash Chandra Mund Vs Commissioner of CT & GST (Orissa High Court)
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Subash Chandra Mund Vs Commissioner of CT & GST (Orissa High Court)

Orissa High Court, in Subash Chandra Mund vs. Commissioner of CT & GST, disposed of a writ petition challenging an appellate order dated March 30, 2024, after the revenue department rectified the records. The petitioner sought relief regarding the appellate order, but during the proceedings, the department addressed the identified issues through rectification.

The petitioner’s counsel confirmed that the rectification resolved the grievance, and the Additional Standing Counsel for the State revenue corroborated the action taken. In light of the resolution, the court found no further need for intervention and disposed of the writ petition without issuing additional orders. This case highlights the importance of administrative rectification in resolving disputes without prolonged litigation.

FULL TEXT OF THE JUDGMENT/ORDER OF ORISSA HIGH COURT

1. Mr. Nayak, learned advocate appears on behalf of petitioner and submits, pursuant to filing the writ petition bearing challenge to appellate order dated 30th March, 2024, revenue has carried out rectification. As such relief sought by his client has been obtained.

2. Mr. S. Das, learned advocate, Additional Standing Counsel appears on behalf of State revenue and confirms, rectification has been made.

3. In view of aforesaid, no order need be made. The writ petition is disposed of.

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Author Info

CA Sandeep Kanoi
Qualification: Graduate, CA in Job / Business, DD
Company: Taxguru Consultancy
Location: Mumbai, Maharashtra
Articles Published: 24,191

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