M/S. Kjs Ahluwalia vs Deputy Commissioner Of ..... Opposite ...
2023 Latest Caselaw 15525 Ori

Orissa High Court

M/S. Kjs Ahluwalia vs Deputy Commissioner Of ..... Opposite ... on 4 December, 2023

Bench: B.R. Sarangi, Murahari Sri Raman

            IN THE HIGH COURT OF ORISSA AT CUTTACK
                          W.P.(C) No.8452 of 2022

M/s. KJS Ahluwalia                  .....                             Petitioner
                                               Mr. P.K. Harichandan, Advocate
                                    Vs.
Deputy Commissioner of              .....                        Opposite Parties
Commercial Taxes, Barbil
Circle, Barbil & Others
                                       Mr. Sunil Mishra, Standing Counsel for
                                                      CT & GST Organization
                                      Mr. R.P. Kar, Sr. Advocate for O.P. No.3

            CORAM:
                ACTING CHIEF JUSTICE DR. B.R. SARANGI
                MR. JUSTICE MURAHARI SRI RAMAN

                                           ORDER

04.12.2023

Order No. This matter is taken up through hybrid mode.

02.

2. Heard Mr. P.K. Harichandan, learned counsel appearing for the Petitioner and Mr. Sunil Mishra, learned Standing Counsel appearing for the CT & GST Organization & Mr. R.P. Kar, learned Senior Advocate appearing for Opposite Party No.3.

3. The Petitioner has filed this writ petition seeking to quash the Re-assessment order dated 20.11.2014 passed under Rule 12(4) of the Central Sales Tax (Odisha) Rules, 1957 pertaining to the tax periods from 01.04.2010 to 31.03.2012 under Annexure-1.

4. Mr. P.K. Harichandan, learned Counsel appearing for the Petitioner contended that the case of the Petitioner is covered by the order of this Court in M/s. S.K. Dal Industries Vs. State of Odisha & Others (STREV No.4 of 2017, disposed of on 08.12.2022). Therefore, direction may be issued to the Opposite Party No.1 to consider the case of the Petitioner in the light of the said order.

5. Mr. Sunil Mishra, learned Standing Counsel appearing for the CT & GST Organization disputes the contentions raised by the learned Senior Counsel appearing for the Petitioner stating that the said judgment is not applicable to the case of the Petitioner.

6. In view of the above, this writ petition stands disposed of in terms of the order in M/s. S.K. Dal Industries (supra).

                                                                    (DR. B.R. SARANGI)
                                                                 ACTING CHIEF JUSTICE



          Laxmikant                                                      (M.S. RAMAN)
                                                                            JUDGE






Signed by: LAXMIKANT MOHAPATRA
Designation: SENIOR STENOGRAPHER
Reason: Authentication

Location: HIGH COURT OF ORISSA, CUTTACK Date: 05-Dec-2023 10:53:29