M/S. Utkal Auto vs The Commissioner Of Commercial
2022 Latest Caselaw 6844 Ori

                       IN THE HIGH COURT OF ORISSA AT CUTTACK
                                          W.P.(C) No. 4640 of 2017


                 M/s. Utkal Auto                              ....           Petitioner
                                                              Mr. S.D. Ray, Advocate
                                                -versus-
                 The Commissioner of Commercial ....               Opposite Parties
                 Taxes, Odisha, Cuttack and Another
                                        Mr. Sunil Mishra, Addl. Standing Counsel

                 CORAM:
                 THE CHIEF JUSTICE
                 JUSTICE M.S. RAMAN
                                               ORDER

Order No. 23.11.2022

05. 1. In view of the judgment of this Court dated 26th August, 2021 in W.P.(C) No. 14486 of 2021 (Neelam Motors v. Deputy Commissioner of Sales Tax), the impugned order dated 23rd December, 2009 of the Odisha Sales Tax Tribunal and the re- computation orders (Annexures-2 and 3) are hereby set aside.

2. The writ petition is disposed of in the above terms. An urgent certified copy of this order be issued as per rules.

(Dr. S. Muralidhar) Chief Justice

(M.S. Raman) Judge

AKPradhan