M/S. Lotus Orange vs State Of Odisha
2023 Latest Caselaw 236 Ori

                     IN THE HIGH COURT OF ORISSA AT CUTTACK

                                      STREV No.97 of 2017

            M/s. Lotus Orange, San Nuagon,               ....         Petitioner
            Sundergarh
                                                    Mr. U. C. Behura, Advocate
                                         -versus-
            State of Odisha                           ....     Opposite Party
                              Mr. Sunil Mishra, ASC for Revenue Department

                        CORAM:
                        THE CHIEF JUSTICE
                        JUSTICE M.S. RAMAN

                                          ORDER

05.01.2023 Order No.

05. 1. Heard.

2. Admit.

3. The following questions are framed for consideration:

i. Was the Tribunal justified in not going by the eligibility certificate granted by the District Industries Centre (DIC) which has not been recalled or cancelled by the DIC?

ii. Whether the initiation of proceedings under Rule 12(5) of the Central Sales Tax (Ori.) Rules was justified in law?

4. Learned counsel for the Petitioner has placed before the Court an entire bunch of documents including copies of the judgments he seeks to rely on. A copy thereof has been served on learned Additional Standing Counsel for the Revenue Department, who needs time to examine them and make submissions.

5. List on 13th February, 2023.

(Dr. S. Muralidhar) Chief Justice

(M.S. Raman) Judge M. Panda