M/S. Singhal Enterprises Pvt. Ltd vs The Deputy Commissioner Of Sales
2023 Latest Caselaw 823 Ori

                    IN THE HIGH COURT OF ORISSA AT CUTTACK
                                     W.P.(C). No.16571 of 2015
             M/s. Singhal Enterprises Pvt. Ltd.     ....           Petitioner
                                      Mr. Bhabani Prasad Mohanty, Advocate

                                      -versus-
             The Deputy Commissioner of Sales ....           Opposite Parties
             Tax, Jharsuguda & Others
                                  Mr. Sunil Mishra, Addl. Standing Counsel

                        CORAM:
                        THE CHIEF JUSTICE
                        JUSTICE M. S. RAMAN

                                          ORDER

24.01.2023 Order No.

04. 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