M/S. Singhal Enterprises Pvt. Ltd vs The Deputy Commissioner Of Sales
2023 Latest Caselaw 824 Ori

                    IN THE HIGH COURT OF ORISSA AT CUTTACK
                                     W.P.(C). No.16572 of 2015
             M/s. Singhal Enterprises Pvt. Ltd.     ....           Petitioner
                                      Mr. Bhabani Prasad Mohanty, Advocate

                                       -versus-
             The Deputy Commissioner of Sales ....           Opposite Parties
             Tax, Jharsuguda & Another
                                  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 5th August, 2022 in ECMAS Resins Pvt Ltd v State of Odisha; 2022(II) CLR (FB)- 556, the impugned notice (Annexure-1) and impugned assessment order (Annexure-2) as well as the consequential demand notice (Annexure-3) are hereby quashed.

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

(Dr. S. Muralidhar) Chief Justice

(M. S. Raman) Judge Aks