M/S. Maa Barabhuja Timber Depot vs The Sales Tax Officer
2023 Latest Caselaw 392 Ori

                 IN THE HIGH COURT OF ORISSA AT CUTTACK

                              W.P.(C) No.15571 of 2018

            M/s. Maa Barabhuja Timber Depot            ....           Petitioner
                                                   Mr. B.P. Mohanty, Advocate
                                        -versus-
            The Sales Tax Officer, Bhubaneswar II ....        Opposite Party
            Circle
                             Mr. Sunil Mishra, Additional Standing Counsel


             CORAM:
             THE CHIEF JUSTICE
             JUSTICE M.S. RAMAN

                                        ORDER

Order No. 10.01.2023

04. 1. In view of the judgment of this Court dated 1st December, 2021 in STREV No.64 of 2016 read with a subsequent order dated 8th April, 2022 in STREV No.64 of 2016 (M/s. Keshab Automobiles v. State of Odisha), which has been affirmed by the Supreme Court of India in Deputy Commissioner of Sales Tax v. M/s. Rathi Steel and Power Limited by order dated 13th July, 2022 in Special Leave to Appeal (C) No.9912 of 2022, the impugned assessment order in so far as it concerned with the period up to 30th September, 2015 is hereby set aside. The matter is remanded to the Assessing Authority, Bhubaneswar-II Circle, Bhubaneswar to rework the demand on the above basis and, after hearing the Petitioner, pass an appropriate order not later than 1st March, 2023. For the said purpose, the matter will be listed before the Assessing Authority, Bhubaneswar-II Circle, Bhubaneswar on 31st January, 2023. If

aggrieved by the revised demand, it obviously will be open to the Petitioner to seek appropriate remedies in accordance with law.

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

(Dr. S. Muralidhar) Chief Justice

(M.S. Raman) Judge S.K. Guin