Facts of the Case

MMTC Limited filed CMAPL No. 548 of 2022 before the Orissa High Court against the Deputy Commissioner Sales Tax, Circle-II, Bhubaneswar and another opposite party. The application related to an earlier order dated 17 August 2022 concerning Writ Petition (C) No. 2035 of 2013.

The petitioner sought recall of the order dated 17 August 2022 and restoration of the writ petition to the Court’s file. The High Court considered the reasons stated in the application and allowed the request. The uploaded order, including the page-1 court record, does not state the substantive facts or merits of the original tax dispute involved in W.P.(C) No. 2035 of 2013.

Issues Involved

The principal issue before the Court was:

Whether, on the reasons stated in CMAPL No. 548 of 2022, the earlier order dated 17 August 2022 should be recalled and W.P.(C) No. 2035 of 2013 restored to file.

The uploaded order does not frame any substantive issue concerning tax liability, assessment, input tax credit, limitation, jurisdiction, natural justice, or interpretation of a specific taxing statute.

Petitioner’s Arguments

The petitioner, MMTC Limited, was represented by Mr. Sidhartha Ray, Advocate. The order records that the application was allowed “for the reasons stated therein.”

Accordingly, it is clear that the petitioner relied upon the reasons set out in the recall/restoration application for seeking:

  • recall of the order dated 17 August 2022; and
  • restoration of W.P.(C) No. 2035 of 2013 to file.

However, the one-page order does not reproduce or summarise those reasons. Therefore, attributing any further specific argument to the petitioner would go beyond the judicial record supplied.

Respondent’s Arguments

The opposite parties were represented by Mr. S. Mishra, Standing Counsel, CT & GST.

The order does not record any detailed objection, concession, counter-argument, or substantive submission advanced on behalf of the opposite parties. Therefore, no specific respondent argument can properly be stated beyond the recorded fact of representation.

Court Order / Findings

The Division Bench allowed the application. The operative findings were:

  1. The application was allowed for the reasons stated therein.
  2. The order dated 17 August 2022 was recalled.
  3. Writ Petition (C) No. 2035 of 2013 was restored to file.
  4. CMAPL No. 548 of 2022 was disposed of.

Thus, the effect of the order was procedural restoration of the earlier writ petition for further consideration in accordance with law. The Court did not, through this order, adjudicate the substantive merits of the underlying tax controversy.

Important Clarification

This decision must not be described as a ruling on the merits of the underlying sales tax or GST dispute. The order is specifically a recall and restoration order.

The Court merely recalled its earlier order dated 17 August 2022 and restored W.P.(C) No. 2035 of 2013 to file. The uploaded judicial order does not disclose:

  • the precise tax demand or assessment controversy;
  • the assessment year or tax period;
  • the detailed grounds raised in the original writ petition;
  • the reasons contained in the restoration application;
  • any adjudication on substantive tax liability; or
  • any declaration interpreting a specific statutory provision.

Accordingly, any detailed statement on these matters would amount to adding facts not contained in the supplied order.

Sections / Legal Provisions Involved

No specific statutory section is expressly mentioned in the uploaded order.

The record identifies the respondents as the Deputy Commissioner Sales Tax, Circle-II, Bhubaneswar & another, and records appearance by Standing Counsel, CT & GST. However, the Court does not cite any specific provision of a Sales Tax Act, VAT Act, GST Act, the Constitution of India, the Code of Civil Procedure, or the High Court Rules in the operative order.

For professional accuracy, no statutory section should be attributed to this case unless verified from the underlying W.P.(C) No. 2035 of 2013 record or the CMAPL application itself.

Link to Download the Order-https://mytaxexpert.co.in/uploads/1783415060_1415compressed.pdf

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