Facts of the Case

M/s. Nilachal Refractories Ltd. approached the High Court of Orissa by filing W.P.(C) No. 22598 of 2022 against the Commissioner, CT & GST, Odisha and another opposite party.

During consideration of the matter, the Court permitted the petitioner to avail the statutory remedy of appeal available in accordance with law. On that basis, the writ petition was disposed of.

The Court further addressed the question of delay in pursuing the statutory appellate remedy. It provided that if the petitioner filed the appeal not later than 14 November 2022, accompanied by an application for condonation of delay citing the pendency of the writ petition and the reason for delay, the application would be considered by the Appellate Authority in accordance with law.

Issues Involved

The principal issues arising from the order were:

  1. Whether the petitioner should be permitted to avail the statutory remedy of appeal available under law instead of pursuing the writ petition.
  2. Whether an appeal filed after delay, accompanied by an application for condonation of delay explaining the pendency of the writ petition and the reason for delay, should be considered by the Appellate Authority in accordance with law.
  3. Whether the High Court’s disposal of the writ petition amounted to an expression of opinion on the merits of the underlying dispute.

Petitioner’s Arguments

The brief order does not record detailed submissions or arguments advanced on behalf of the petitioner.

However, the order expressly reflects that the petitioner was permitted to avail the statutory remedy of appeal in accordance with law. It also records that, if the appeal was filed within the time specifically indicated by the Court, the petitioner could accompany it with an application for condonation of delay citing:

  • the pendency of the writ petition; and
  • the reason for delay.

No further detailed petitioner submissions are recorded in the order.

Respondent’s Arguments

The order does not record detailed arguments or objections advanced on behalf of the opposite parties.

The Commissioner, CT & GST, Odisha and another were arrayed as the opposite parties, and the CT & GST Organisation was represented through counsel. However, no substantive respondent-side arguments are reproduced in the order.

Court Order / Findings

The High Court disposed of the writ petition with the following directions and findings:

  1. The petitioner was permitted to avail the statutory remedy of appeal provided in accordance with law.
  2. In view of the availability and pursuit of such statutory remedy, the writ petition was disposed of.
  3. If the appeal was filed not later than 14 November 2022, accompanied by an application for condonation of delay citing the pendency of the writ petition and the reason for delay, the same would be considered by the Appellate Authority in accordance with law.
  4. The Court expressly clarified that it had not expressed any view in the matter.
  5. The Court directed issuance of an urgent certified copy of the order as per rules.

Important Clarification

The most significant clarification in the order is that the High Court expressly stated that it had not expressed any view in the matter.

Accordingly, the disposal of the writ petition and permission to avail the statutory appellate remedy should not be understood as any adjudication, endorsement, rejection, or determination of the merits of the underlying dispute.

Further, the Court did not itself condone the delay through the order. It provided that if the appeal was filed by 14 November 2022 along with an application for condonation of delay citing the pendency of the writ petition and the reason for delay, the matter would be considered by the Appellate Authority in accordance with law.

Legal Significance of the Order

The order highlights the importance of pursuing the statutory appellate remedy available under law. It also demonstrates that where a writ petition has remained pending before the High Court, such pendency may be cited in an application seeking condonation of delay before the competent Appellate Authority, subject to consideration in accordance with law.

At the same time, the order preserves the independence of the appellate adjudication by expressly clarifying that the High Court had not expressed any view in the matter.

Link to Download the Order –

https://mytaxexpert.co.in/uploads/1783402728_1250compressed.pdf

Disclaimer

This content is shared strictly for general information and knowledge purposes only. Readers should independently verify the information from reliable sources. It is not intended to provide legal, professional, or advisory guidance. The author and the organisation disclaim all liability arising from the use of this content. The material has been prepared with the assistance of AI tools.