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of <h1>Landmark Precedent Case Resolves Complex Legal Dispute Through Hybrid Proceedings and Careful Judicial Review</h1> <h3>M/s. Steer Overseas Pvt. Ltd. Versus Additional Commissioner of State Tax (Appeal), Balasore and others</h3> HC of Orissa resolved a writ petition by applying precedent from a similar prior case (W.P.(C) No. 42015 of 2023). The petition was disposed of in hybrid ... Maintainability of petition - availability of alternative statutory remedy of Appeal - non-constitution of Appellate Tribunal - HELD THAT:- The issue decided in the case of M/S. MAA TARINI TRADERS, M/S. SURA CONSTRUCTION, M/S. SMT. AMULU PATRO, M/S. THE NATIONAL SMALL INDUSTRIES CORPORATION LIMITED, ASHISH MOHANTY, M/S. V.S.T. TILLERS TRACTORS LIMITED, NIRANJAN PRADHAN VERSUS STATE OF ODISHA & OTHERS, JOINT COMMISSIONER OF STATE TAX, & ANOTHER, CHIEF COMMISSIONER OF C.T. & G.S.T., ODISHA, CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS (CBIC), DEPARTMENT OF REVENUE, MINISTRY OF FINANCE & OTHERS, C.T. & G.S.T. OFFICER, CUTTACK-I [2024 (2) TMI 1421 - ORISSA HIGH COURT] where it was held that 'Taking into account the aforesaid Central Goods and Services Tax (Ninth Removal of Difficulties) Order, 2019 dated 03.12.2019 issued by the Government of India and subsequent clarification issued by the Central Board of Indirect Taxes and Customs (GST Policy Wing) vide Circular No.132/2/2020 dated 18th March, 2020, it is deemed proper in the interest of justice to dispose of these writ applications subject to conditions imposed'. The petition is disposed off. The High Court of Orissa disposed of a writ petition based on a previous decision in a similar case (W.P.(C) No. 42015 of 2023 - M/s. Maa Tarini Traders v. State of Odisha). The matter was taken up in hybrid mode, and the petition was resolved according to the observations and directions from the previous case. Ms. K. Sahoo represented the petitioner, and Mr. S. Mishra was the standing counsel for the respondent.
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