The Division Bench of the Orissa High Court , comprising Chief Justice S. Muralidhar and Justice G. Satapathy in the case of M/s. Galaxy Bar and Restaurant, Nayagarh v. State of Odisha and others has expounded that license application should not be rejected only because a GST return has not been filed yet since it is unrealistic to expect that to happen without the Petitioner actually commencing its business.
The Petitoner is the owner of IMFL Restaurant ON Shop under the name and style as “Galaxy Bar and Restaurant at Nayagarh”. He filed application for issuing of license which was cancelled by the issuing authorities. Aggrieved by which, the petitioner approached the High Court.
The application by the Petitioner for the Restaurant ON Shop licence was filed way back on 5th April 2022. The Petitioner is stated to have responded to various queries and also provided clarifications. This was followed by an enquiry into the objections raised. The Inspector of Excise, Sadar, Nayagarh submitted a report on 4th June 2022 to Opposite Party No.5 i.e., the Superintendent of Excise, Nayagarh stating that none of the objections were valid. This included the objections received from the Chairperson of the Nayagarh Municipality. Accordingly, the Superintendent of Excise on 6th June 2022 itself made a recommendation to the Collector, Nayagarh that the Petitioner’s application should be granted.
Several other enquiries were held and all these enquiries went in favour of the Petitioner with the Excise Deputy Commissioner informing the Department that the building in which the restaurant was being run is in a commercial area.
The Counsel for the Petitioner submitted that unless the Petitioner is issued a licence and is able to commence its business, the question of filing a GST return would not arise.
The Court heard the submissions of both the parties and considering that all the previous enquiries have not found anything adverse as far as the Petitioner’s application for an ON shop licence is concerned, the issuing authorities should now complete the further enquiries and communicate to the Petitioner the decision of the Government on the Petitioner’s application positively on or before 27th March, 2023.
The Court disposed of the writ petition and further specifically cleared that such application should not be rejected only because a GST return has not been filed yet since it is unrealistic to expect that to happen without the Petitioner actually commencing its business.
Case Details
Case:- W.P.(C) No.6916 of 2023
Petitioner - M/s. Galaxy Bar and Restaurant, Nayagarh
Respondent - State of Odisha and others
Counsel for the Petitioner - Mr. R.P. Kar
Counsel for the Respondent – Mr. Debakanta Mohanty
Judge: Chief Justice S. Muralidhar and Justice G. Satapathy
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