M/S.Mirtunjai Udyog vs. Sales Tax Officer
Held
The Court did not express any view on the merits of the case. Instead, it permitted the Petitioner to file an appeal against the impugned assessment order (Annexure-2) before the appellate authority. The Court directed that the interim order passed on 24th August, 2017, would continue until the appellate authority passes an appropriate order in the appeal, provided the appeal is filed not later than 8th February, 2023. The Petitioner was also allowed to place the judgment relied upon (M/s. The Snow White Trading Corporation vs. State of Orissa) before the appellate authority. The Court clarified that it had not expressed any opinion on the matter, effectively leaving the decision to the appellate authority.
Facts
The petitioner, M/s. Mirtunjai Udyog, filed a writ petition before the High Court of Orissa at Cuttack. The petitioner relied on a previous judgment of the same court in STREV No. 57 of 2013 (M/s. The Snow White Trading Corporation vs. State of Orissa) to support their prayer in the present petition. The impugned order, which is an assessment order, was passed by the Sales Tax Officer, Rourkela-1 Circle. The petitioner sought relief against this assessment order. An interim order was previously passed by the High Court on 24th August, 2017.
Key Issues
1. Whether the prayer in the present writ petition is covered by the judgment dated 31st March, 2014, passed by this Court in STREV No. 57 of 2013 (M/s. The Snow White Trading Corporation vs. State of Orissa)? Petitioner's Contention: The petitioner, through their Senior Counsel, argued that the present petition is covered by the aforementioned judgment of this Court. They relied on this precedent to support their claim. Revenue's Contention: The judgment does not record any specific arguments made by the Opposite Parties (The Sales Tax Officer, Rourkela-1 Circle & Others) regarding the applicability of the cited judgment or any other aspect of the case. The Court's order indicates that the petitioner was permitted to place the judgment before the appellate authority.
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Cause title — parties, addresses and appearances
ORDER 19.12.2022
1. Mr. B. Panda, learned Senior Counsel for the Petitioner relying on Judgment dated 31st March, 2014 passed by this Court in STREV No. 57 of 2013 (M/s. The Snow White Trading Corporation vs. State of Orissa), (2014) 71 VST 351 (Orissa) states that the prayer in the present petition would stand covered by the said judgment.
Permitting the Petitioner to place the above judgment before the appellate authority, in the appeal would be filed against impugned assessment order (Annexure-2), the Court disposes of the present writ petition. The interim order passed by this Court on 24th August, 2017 will continue till such time the appellate authority passes an appropriate order in the appeal, accompanie
The judgment continues below.
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