M/S. Jai Baba Sales vs The Sales Tax Officer
2023 Latest Caselaw 618 Ori

                    IN THE HIGH COURT OF ORISSA AT CUTTACK
                                      W.P.(C). No.670 of 2018
             M/s. Jai Baba Sales                       ....            Petitioner
                                                 Mr. S.P. Mishra, Sr. Advocate
                                                        Mr. R.P. Kar, Advocate
                                         Mr. Bhabani Prasad Mohanty, Advocate

                                      -versus-
             The Sales Tax Officer, Sambalpur-I ....       Opposite Parties
             Circle & Another
                                     Mr. S.K. Pradhan, ASC for CT & GST
                                                             Organization

                        CORAM:
                        THE CHIEF JUSTICE
                        JUSTICE M. S. RAMAN

                                          ORDER

18.01.2023 Order No.

07. 1. In view of the judgment of this Court dated 1st December, 2021 in SREV No.64 of 2016 (M/s. Keshab Automobiles v. State of Odisha), which has been upheld by the Supreme Court of India by order dated 13th July, 2022 in Special Leave to Appeal (C) No.9912 of 2022 (Deputy Commissioner of Sales Tax v. M/s. Rathi Steel and Power Limited), the impugned notices and orders are hereby quashed.

2. The writ petition is, accordingly, disposed of.

(Dr. S. Muralidhar) Chief Justice

(M. S. Raman) Judge Aks