Shree Samaleswari Cotton vs Commissioner Of Commercial
2023 Latest Caselaw 13601 Ori

            IN THE HIGH COURT OF ORISSA AT CUTTACK
                         W.P.(C) No.11967 of 2014

Shree Samaleswari Cotton             .....                                Petitioner
Industries
                                             Mr. S. Ray, Sr. Advocate along with
                                                      Mr. K. K. Sahoo, Advocate
                                     Vs.
Commissioner of Commercial           .....                         Opposite Parties
Taxes, Odisha & Another
                                        Mr. Sunil Mishra, Standing Counsel for
                                                      CT & GST Organization

            CORAM:
                ACTING CHIEF JUSTICE DR. B.R. SARANGI
                MR. JUSTICE MURAHARI SRI RAMAN

                                            ORDER

02.11.2023

Order No. This matter is taken up through hybrid mode.

07.

2. Heard Mr. S. Ray, learned Senior Counsel along with Mr. K.K. Sahoo, learned counsel appearing for the Petitioner and Mr. Sunil Mishra, learned Standing Counsel appearing for the CT & GST Organization.

3. The Petitioner has filed this writ petition seeking to quash the audit assessment order dated 29.05.2014 passed under Rule 12(3) of the Central Sales Tax (Odisha) Rules, 1957 pertaining to the tax periods from 01.04.2011 to 31.03.2013 under Annexure-1.

4. Mr. S. Ray, learned Senior Counsel appearing for the Petitioner contended that the case of the Petitioner is covered by the judgment of this Court in M/s. General Traders, Berhampur Vs. State of Odisha (STREV No.64 of 2017, disposed of on 08.12.2022). Therefore, direction may be issued to the Opposite Parties to consider the case of the Petitioner in the light of the said judgment.

5. Mr. Sunil Mishra, learned Standing Counsel appearing for the CT & GST Organization disputes the contentions raised by the learned Senior Counsel appearing for the Petitioner stating that the said judgment is not applicable to the case of the Petitioner.

6. In view of the above, this writ petition stands disposed of in terms of the judgment in M/s. General Traders, Berhampur (supra).

7. Interim order passed on 27.10.2014 in Misc. Case No.10700 of 2014 stands vacated.

                                                                    (DR. B.R. SARANGI)
                                                                 ACTING CHIEF JUSTICE



          Laxmikant                                                      (M.S. RAMAN)
                                                                            JUDGE




Signature Not Verified
Digitally Signed
Signed by: LAXMIKANT MOHAPATRA

Designation: Senior Stenographer Reason: Authentication Location: HIGH COURT OF ORISSA, CUTTACK Date: 03-Nov-2023 10:13:58