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Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
<h1>Writ petition held maintainable and disposed applying coordinate-bench directions, alternative appeal remedy and removal-of-difficulties conditions</h1> The HC held the writ petition maintainable but noted the matter had been decided by a coordinate bench; noting the alternative statutory remedy of appeal ... Maintainability of petition - availability of alternative statutory remedy of Appeal - non-constitution of Appellate Tribunal - HELD THAT:- It is agreed by learned counsel for the parties that the issue involved in this writ petition has already been decided by a Coordinate Bench of this Court in M/s. Maa Tarini Traders v. State of Odisha and others [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.' This writ petition stands disposed of in terms of the observation and directions issued in M/s. Maa Tarini Traders. Orissa High Court considered a writ petition taken up in hybrid mode. Parties agreed the issue had been previously decided by a Coordinate Bench in W.P.(C) No. 42015 of 2023 (M/s. Maa Tarini Traders v. State of Odisha and others) by order dated 16.02.2024. Consequently, the writ petition was 'disposed of in terms of the observation and directions issued in M/s. Maa Tarini Traders (supra).' The court therefore applied the precedent of the Coordinate Bench, resulting in no fresh determination on the merits in this petition and adherence to the prior order's observations and directions.
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