M/S Kjs Ahluwalia vs. Dy. Commnr. Of Commercial Taxes, Barbil Circle
Held
The Court disposed of the writ petition in terms of a prior judgment of this Court in M/s. S.K. Dal Industries Vs. State of Odisha & Others. The applicability of that judgment was disputed by the GST authorities.
Facts
The petitioner sought to quash a re-assessment order passed under the Central Sales Tax (Odisha) Rules, 1957. The petitioner argued their case was covered by a previous High Court order.
Key Issues
Whether the petitioner's case was covered by a previous High Court order and if the re-assessment order was valid.
Sections Cited
Rule 12(4)
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
ORDER 04.12.2023
Order No.
This matter is taken up through hybrid mode.
Heard Mr. P.K. Harichandan, learned counsel appearing for the Petitioner and Mr. Sunil Mishra, learned Standing Counsel appearing for the CT & GST Organization & Mr. R.P. Kar, learned Senior Advocate appearing for Opposite Party No.3. 3. The Petitioner has filed this writ petition seeking to quash the Re-assessment order dated 20.11.2014 passed under Rule 12(4) of the Central Sales Tax (Odisha) Rules, 1957 pertaining to the tax periods from 01.04.2010 to 31.03.2012 under Annexure-1. 4. Mr. P.K. Harichandan, learned Counsel appearing for the Petitioner contended that the case of the Petitioner is covered by the
The judgment continues below.
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