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M/S.Unity Infra Project LTD. vs. Sales Tax Officer,Bhubaneswar

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WP(C)/21587/2015HC OrissaGSTCNR ODHC01010068201527 March 2023Bench: DR. JUSTICE B.R.SARANGI,MR. JUSTICE MURAHARI SRI RAMAN2 pages

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Cause title — parties, addresses and appearances
Page 1 of 2 IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No.21587 of 2015 M/s. Unity Infra Project Ltd. ….. Petitioner Mr. B. P. Mohanty, Advocate Vs. The Sales Tax Officer, Bhubaneswar I Circle, Bhubanewar ….. Opposite Party Mr. Sunil Mishra, ASC for CT & GST Organization CORAM: DR. JUSTICE B.R. SARANGI MR. JUSTICE M.S.RAMAN

ORDER 27.03.2023 Order No.

03.

This matter is taken up through hybrid mode.

2.

The challenge in the present writ petition is to an assessment order dated 8th June, 2015 passed by the Sales Tax Officer, Bhubaneswar I Circle, Bhubaneswar, which is an appealable one. Consequently, while permitting the Petitioner to avail of the statutory remedy of an appeal in accordance with law, this Court declines to interfere with the impugned assessment order at this stage.

3.

If such appeal is filed accompanied by an application for condonation of delay citing the pendency of the present petition as the reason for the delay, then it will be considered in accordance with law by the appellate authority. The Court clarifies that it has not expressed any view in the matter.

4.

Original Annexure be returned subject to being substituted by attested photocopies thereof.

5.

Issue urgent certified copy of this order as per rules.

Alok/Laxmikant

(DR. B.R. SARANGI)

JUDGE

(M.S. RAMAN)

JUDGE

Reproduced from the public record of the Orissa High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.