1. This matter is taken up by video conferencing mode.

2. This is a second round of litigation. Earlier, the Petitioner had filed W.P. (C) No.32366 of 2020, which was disposed of at the stage when a show cause notice (SCN) having been issued to the Petitioner on 14th October, 2020 by the Opposite Parties i.e. GST and Central Excise Department.

3. By an order dated 25th January 2021, this Court had directed that after hearing the Petitioner an order should be passed on the SCN not later than 15th March, 2021. Pursuant thereto, the Principal Commissioner, GST and Central Excise, Bhubaneswar has passed a detailed order on 17th March 2021, which has been challenged by the Petitioner in the present writ petition.

4. Considering that the aforementioned impugned order is appealable under the statute in question, the Court while leaving it open to the Petitioner to urge all the grounds raised in the present writ petition before the appellate forum declines to interfere in the impugned order, without expressing any view whatsoever on the merits of the contentions of the Petitioner.

5. Mr. Ray, learned counsel for the Petitioner states that the Petitioner would be filing applications before the Tribunal both for condonation of delay and seeking waiver of pre-deposit. If such applications are filed, they will be considered on their merits and in accordance with law by the appellate forum. Any explanation offered for the delay in filing the appeal owing to the pendency of the present writ petition would be taken into account by the appellate forum.

6. The writ petition is disposed of in the above terms.

7. As the restrictions due to resurgence of COVID-19 situation are continuing, learned counsel for the parties may utilize a printout of the order available in the High Court’s website, at par with certified copy, subject to attestation by the concerned advocate, in the manner prescribed vide Court’s Notice No.4587, dated 25^th March, 2020 as modified by Court’s Notice No.4798, dated 15^th April, 2021.