M/S. Swastik Ingot (P) Ltd vs Dy. Commissioner Of Sales Tax
2021 Latest Caselaw 12151 Ori

                       IN THE HIGH COURT OF ORISSA AT CUTTACK
                                   W.P.(C) No.22833 of 2014




                 M/s. Swastik Ingot (P) Ltd.                ....             Petitioner
                                                             Mr. R.P. Kar, Advocate
                                                -versus-
                 Dy. Commissioner        of    Sales Tax, ....          Opposite Party
                 Rourkela
                                              Mr. S.S. Padhy, Addl. Standing Counsel

                            CORAM:
                            THE CHIEF JUSTICE
                            JUSTICE A.K. MOHAPATRA


                                               ORDER

Order No. 24.11.2021

11. 1. In view of the judgment of this Court dated 29th July, 2021 in W.P.(C) No.15956 of 2013 (M/s. Cobra Instalaciones Y Servicios, S.A. v. Commissioner of Sales Tax, Cuttack), the assessment order dated 31st March, 2014 and the consequential demand for tax and penalty under Annexures-3 and 4 are hereby quashed.

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

(Dr. S. Muralidhar) Chief Justice

(A.K. Mohapatra) Judge S.K. Jena/P.A.