M/S. Balasore Alloys Limited And vs The Joint Commissioner
2023 Latest Caselaw 2205 Ori

                 IN THE HIGH COURT OF ORISSA AT CUTTACK

                               W.P.(C) No.8379 of 2015

            M/s. Balasore Alloys Limited and        ....          Petitioners
            another
                                  Mr. B.P. Mohanty, Advocate and associates
                                        -versus-
            The Joint Commissioner, Commercial ....       Opposite Party
            Taxes, Balasore Range, Balasore
                                              Mr. Sunil Mishra, A.S.C.
             CORAM:
             THE CHIEF JUSTICE
             JUSTICE M.S. RAMAN
                                        ORDER

Order No.                              17.03.2023
    04.     I.A. No.3081of 2023

1. For the reasons stated, the I.A. is allowed. Accordingly, the 1st paragraph of the order dated 25th January 2023 passed in the main writ petition i.e., W.P.(C) No.8379 of 2015 is corrected and be read as under:

"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, 2008 to 31st March, 2009 and 1st April, 2010 to 31st March, 2013 is hereby set aside. The matter is remanded to the Assessing Authority, Balasore to

rework the demand for the period 1st April 2007 to 31st March 2008 on the above basis and, after hearing the Petitioner, pass an appropriate order not later than 31st May, 2023. For the said purpose, the matter will be listed before the Assessing Authority, Balasore on 10th April, 2023. If aggrieved by the revised demand, it obviously be opened to the Petitioner to seek appropriate remedies in accordance with law."

2. Rest part of the order dated 25th January 2023 shall remain unaltered. The order be now uploaded afresh with the correction as directed hereinabove.

3. Issue urgent certified copy of this order as per rules.

(Dr. S. Muralidhar) Chief Justice

(M.S. Raman) Judge S.K. Guin