{"id":234763,"date":"2020-08-25T13:15:11","date_gmt":"2020-08-25T07:45:11","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=234763"},"modified":"2020-08-28T12:13:47","modified_gmt":"2020-08-28T06:43:47","slug":"ori-hc-executive-instruction-cannot-supersede-or-override-statutory-provision-impugned-order-being-an-executive-instruction-has-to-yield-to-r-51-of-odisha-excise-rules","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2020\/08\/25\/ori-hc-executive-instruction-cannot-supersede-or-override-statutory-provision-impugned-order-being-an-executive-instruction-has-to-yield-to-r-51-of-odisha-excise-rules\/","title":{"rendered":"Ori HC | Executive instruction cannot supersede or override statutory provision; Impugned order being an executive instruction has to yield to R. 51 of Odisha Excise Rules"},"content":{"rendered":"

Orissa High Court: <\/strong>A Division Bench of Mohammad Rafiq, CJ and K.R. Mohapatra, J. set aside the impugned order being ultra vires the statutory provisions.<\/p>\n

The petitioner is a licensee of Sikula IMFL Shop originally issued under the Bihar and Odisha Excise Act and the Rules made thereunder and later in the year 2017 under Odisha Excise Act 2008. The petitioner has been paying monthly consideration amount along with other statutory dues for issuance of license. While the excise licenses are renewed automatically, the Government made changes in rates and guidelines as applicable. When the petitioner submitted documents along with Solvency certificate for renewal of license as required under Rule 51 read with Rule 150 of the Odisha Excise Rule 2017, the Competent Authority refused to receive the same and required the petitioner to submit the documents along with Bank Guarantee and not the Solvency certificate vide order dated 02-01-2020 directing to phase out the practice of issuing of Solvency certificates and insist on producing IT Returns or Bank Guarantee, etc. for issuance of license by the State Government through its Revenue and Disaster Management Department. Hence the Excise Department of the Government of Orissa accordingly vide impugned letter dated 30-03-2020 directed the authorities to substitute Solvency certificate by Bank Guarantee. Hence, the instant petition has challenged the said letter.<\/p>\n

Counsel for the petitioners submitted that the Government of Orissa by the aforesaid letter dated 30-03-2020 cannot supersede or override the statutory provisions contained in Rule 51 and Rule 150 of the Rules of 2017.<\/p>\n

Counsel for the respondents Shri Ashok Parija submitted that the Government has taken a uniform decision in respect of all the departments wherever lease\/license are issued. It was further submitted that the Government is in the process of incorporating the appropriate amendments in the Rules of 2017 to provide for Bank Guarantee in place of Solvency certificate.<\/p>\n

After hearing the submission of both sides the Court held that that the statutory prescription enumerated in the statutory Rules namely; Rule 51 and Rule 150 of the Rules of 2017 and Rule 3 and Rule 4 of the Certificate Rules, cannot be overridden by mere executive order issued by the Revenue & Disaster Management Department dated 02-01-2020.<\/p>\n

In view of the above, the impugned letter is quashed and petition disposed off.[Gopinath Sahu v. State of Orissa, 2020 SCC OnLine Ori 565<\/b><\/a>, decided on 03-08-2020]<\/p>\n

\n

*Arunima<\/span>\u00a0Bose, Editorial Assistant has put this story together<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Orissa High Court: A Division Bench of Mohammad Rafiq, CJ and K.R. 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The Bench observed that the existing law only permit confiscation of goods and\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/04\/photo_2022-04-01_23-36-58.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/04\/photo_2022-04-01_23-36-58.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/04\/photo_2022-04-01_23-36-58.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/04\/photo_2022-04-01_23-36-58.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/04\/photo_2022-04-01_23-36-58.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":224638,"url":"https:\/\/www.scconline.com\/blog\/post\/2020\/01\/28\/pat-hc-discretionary-jurisdiction-under-art-226-of-the-constitution-can-be-exercised-when-no-alternative-efficacious-remedy-is-available\/","url_meta":{"origin":234763,"position":3},"title":"Pat HC | Discretionary jurisdiction under Art. 226 of the Constitution can be exercised when no alternative efficacious remedy is available","author":"Bhumika Indulia","date":"January 28, 2020","format":false,"excerpt":"Patna High Court: \u00a0A Division Bench of Dinesh Kumar Singh and Anil Kumar Sinha, JJ. allowed a civil writ application that was filed for quashing of an order passed by the District Magistrate, Bhagalpur in Misc (Excise) Case No. 159 of 2018-19, whereby the petitioner\u2019s vehicle had been confiscated. In\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":290274,"url":"https:\/\/www.scconline.com\/blog\/post\/2023\/04\/21\/commissioner-of-cgst-and-central-excise-cannot-continue-adjudication-proceedings-after-the-inordinate-delay-delhi-high-court\/","url_meta":{"origin":234763,"position":4},"title":"Commissioner of CGST and Central Excise cannot continue adjudication proceedings after the inordinate delay of 13 years: Delhi High Court","author":"Simranjeet","date":"April 21, 2023","format":false,"excerpt":"The Delhi High Court held that the Commissioner of CGST and Central Excise cannot continue the proceedings for adjudication of the impugned show cause notice, after the lapse of thirteen years.","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Delhi High Court","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/02\/MicrosoftTeams-image-472.png?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/02\/MicrosoftTeams-image-472.png?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/02\/MicrosoftTeams-image-472.png?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/02\/MicrosoftTeams-image-472.png?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":254259,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/09\/16\/commissioner-of-central-tax-gst\/","url_meta":{"origin":234763,"position":5},"title":"Can Commissioner of Central Tax GST Commissionerate withhold the SVLDRS Discharge certificate for transition of disputes credits to GST?","author":"Bhumika Indulia","date":"September 16, 2021","format":false,"excerpt":"Andhra Pradesh High Court: The Division Bench of Joymalya Bagchi and K. Suresh Reddy, JJ., held that, SVLDRS\u00a0Discharge certificate cannot be withheld for transition of disputed credits to GST. Factual Matrix Petitioner was in the business of manufacturing \u2018cement and clinker\u2019 falling under the Central Excise Tariff Act, 1985. During\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/04\/Andhra-Pradesh-High-Court.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/04\/Andhra-Pradesh-High-Court.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/04\/Andhra-Pradesh-High-Court.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/04\/Andhra-Pradesh-High-Court.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/04\/Andhra-Pradesh-High-Court.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/234763","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/67011"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=234763"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/234763\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=234763"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=234763"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=234763"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}