M/S. Rajashree Minerals & ... vs State Of Odisha Represented By The
2023 Latest Caselaw 1965 Ori

                     IN THE HIGH COURT OF ORISSA AT CUTTACK

                                   STREV No.87 of 2018

            M/s. Rajashree Minerals & Chemicals, ....              Petitioner
            Cuttack
            Mr. Tushar Kanti Satapathy along with Mr. A. Kedia, Advocates
                                        -versus-
            State of Odisha represented by the        ....     Opposite Party
            Commissioner of Sales Tax, Cuttack
                                         Mr. Sunil Mishra, ASC for Revenue

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

06.03.2023 Order No. I. A. No.210 of 2018

04. 1. For the reasons stated therein, the application is allowed. Filing of certified copies of Annexures-1 and 2 is dispensed with.

I. A. No.3 of 2022

2. For the reasons stated therein, the I.A. for substitution vice deceased Petitioner-Proprietor as indicated in the I.A. is allowed and he is brought on record.

I. A. No.4 of 2023

3. For the reasons stated therein, the application for amendment of the writ petition is allowed. The consolidated writ petition is already filed by the Petitioner, which is taken on record.

STREV No.87 of 2018

4. Heard learned counsel for the Parties.

5. Admit.

6. The following question is framed for consideration by this Court:

"Whether in view of the decision of this Court in M/s. Keshab Automobiles v. State of Odisha, MANU/OR/0580/2021, which has been affirmed by the Supreme Court by its order dated 13th July, 2022 in SLP(C) No.9912 of 2022 (Deputy Commissioner of Sales Tax v. M/s. Rathi Steel and Power Ltd.), the impugned assessment order and all proceedings and orders consequent thereto require to be set aside?"

7. Following the judgment of this Court in M/s. Keshab Automobiles (supra), the question framed by this Court is answered in the affirmative i.e. in favour of the Assessee and against the Department and the impugned assessment order and all proceedings and orders consequent thereto are hereby quashed.

8. The 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 M. Panda