Facts of the Case

M/s. Garden Reach Shipbuilders and Engineers Ltd. instituted W.P.(C) No. 14722 of 2022 before the High Court of Orissa at Cuttack against the Joint Commissioner CT & GST, Angul Circle. The matter was listed before a Division Bench comprising the Chief Justice and Justice M.S. Raman on 27 October 2022. The order records that no one appeared for the petitioner. Even after the matter was passed over, there was still no appearance on behalf of the petitioner.

Issues Involved

The immediate issue before the Court, as reflected in the order, was procedural: whether the writ petition should continue to remain pending when none appeared for the petitioner despite a pass over.

Important: The available order does not record or adjudicate the underlying substantive tax or GST controversy, nor does it specify any particular statutory section forming the subject matter of adjudication. Accordingly, no substantive GST issue should be inferred beyond the express text of the order.

Petitioner’s Arguments

No arguments on behalf of the petitioner are recorded in the order. The Court specifically noted that, despite a pass over, none appeared for the petitioner. Therefore, the order contains no recorded submissions, legal propositions, statutory arguments, or factual contentions advanced by M/s. Garden Reach Shipbuilders and Engineers Ltd.

Respondent’s Arguments

No arguments on behalf of the opposite party are recorded in the order. The order also reflects “None” in relation to appearance and does not reproduce any submissions, objections, or statutory contentions on behalf of the Joint Commissioner CT & GST, Angul Circle.

Court Order / Findings

The High Court recorded that despite a pass over, none appeared for the petitioner. On that basis, the Court dismissed the writ petition for non-prosecution.

The operative substance of the order is therefore limited to the procedural dismissal of W.P.(C) No. 14722 of 2022 for want of prosecution. The Court did not record any finding on the merits of the underlying dispute.

Important Clarification

This order must be understood strictly as a dismissal for non-prosecution. It does not contain a merits-based adjudication of any substantive GST or tax controversy. It does not decide the legality of any assessment, demand, recovery action, input tax credit dispute, registration issue, penalty, or other substantive statutory question.

Further, no specific section of the CGST Act, OGST Act, or any other statute is mentioned in the available order. Therefore, attributing a particular statutory provision to this decision would go beyond the judicial record.

Sections / Provisions Involved

Specific statutory section: Not mentioned in the order.

Procedural aspect involved: Dismissal of the writ petition for non-prosecution due to non-appearance of the petitioner despite a pass over.

Constitutional / statutory provision: The order itself does not expressly identify any particular constitutional article or statutory section; therefore, none should be stated as having been judicially considered or decided in this order.

Link to Download the Order-https://mytaxexpert.co.in/uploads/1783403017_1342compressed.pdf

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