M/S. Balasore Alloys Ltd. And ... vs Joint Commissioner Of Commercial
2023 Latest Caselaw 892 Ori

                    IN THE HIGH COURT OF ORISSA AT CUTTACK
                                     W.P.(C) No. 8379 of 2015



             M/s. Balasore Alloys Ltd. and Another       ....           Petitioners
                                                      Mr. B.P. Mohanty, Advocate
                                           -versus-
             Joint Commissioner of Commercial ....              Opposite Party
             Taxes, Balasore Range, Balasore
                                    Mr. Sunil Mishra, Addl. Standing Counsel


             CORAM:
             THE CHIEF JUSTICE
             JUSTICE M.S. RAMAN
                                          ORDER

Order No. 25.01.2023

03. 1. In view of the judgment of this Court dated 1st December, 2021 in STREV 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 assessment order insofar as it concerns the period 1st April, 2007 to 31st March, 2009 and 1st April, 2010 to 31st March, 2013 is hereby set aside. The matter is remanded to the Assessing Authority, Cuttack-II Circle, Cuttack to rework the demand on the above basis and, after hearing the Petitioner, pass an appropriate order not later than 25th April, 2023. For the said purpose, the matter will be listed before the Assessing Authority, Cuttack-II Circle, Cuttack on 20th February, 2023. If aggrieved by

the revised demand, it obviously be opened to the Petitioner to seek appropriate remedies in accordance with law.

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

(Dr. S. Muralidhar) Chief Justice

(M.S.Raman) Judge S.K. Jena/Secy.