Disposed

M/S.Sree Metaliks Ltd. v. State of Orissa

Orissa HC8 Oct 2020WP(C)/4952/2018

Case brief

AI extract

What is this about?

This judgment, in a writ petition challenging a sales tax assessment order, directed the Sales Tax Department to file a remedy appeal before the Commissioner (Appeal) within a fortnight, allowing for condonation of delay and interim relief interpretation. The court emphasized considering and passing an appropriate order in accordance with law.

What did the court decide?

Petitioner allowed to file appeal with condonation of delay and interim relief within a fortnight; authority directed to consider and pass appropriate order.

M/S.Sree Metaliks Ltd. Vs State of Orissa — GST and Indirect Tax | Orissa HC (2020)

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W.P.(C) No.4952 of 2018

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HON’BLE THE CHIEF JUSTICE MR. MOHAMMAD RAFIQ

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HON’BLE DR. JUSTICE B.R. SARANGI

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08.10.2020 Mr. Sidhartha Ray, Advocate :For the Petitioner

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Mr. Sunil Mishra, Addl. Standing Counsel :For O.P. No.2

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ORDER

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Heard learned counsel for the parties by Video Conferencing mode.

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This writ petition has been filed by the petitioner-M/s Sree Metaliks Limited challenging the order of assessment dated 11.01.2018 (Annexure-3 series) passed by Sales Tax Officer, Barbil Circle, Barbil under Rule 12 of the Central Sales Tax (Orissa) Rules, 1957.

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Mr. Sunil Mishra, learned Additional Standing Counsel for the opposite party no.2-Sales Tax Department submits that the remedy of appeal against the impugned assessment order lies before the Commissioner (Appeal) under Section 77 of the Odisha Value Added Tax Act, 2004.

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Mr. S. Ray, learned counsel for the petitioner submits that the petitioner may be permitted to file appeal within a period of fortnight with applications of condonation of delay and interim relief and in that event the authority concerned may be directed to consider the same within a stipulated period.

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Having regard to the aforesaid submission made, it is directed that if the petitioner files an appeal against the impugned assessment order before the Commissioner (Appeal) with applications of condonation of delay and interim relief

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-2-

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within a fortnight hence, the authority concerned shall consider and pass appropriate order on the same in accordance with law.

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The writ petition is accordingly disposed of.

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The certified copies of the documents filed by the petitioner be returned to learned counsel for the petitioner after substituting attested photo copies thereof.

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As Lock-down period is continuing for COVID-19, learned counsel may utilize the soft copy of this order available in the High Court’s website or print out thereof at par with certified copies in the manner prescribed, vide Court’s Notice No.4587, dated 25.03.2020.

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(Dr. B.R. Sarangi) Judge

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(Mohammad Rafiq) Chief Justice

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SKG/MP

M/S.Sree Metaliks Ltd. v. State of Orissa

Case brief

What is this about?

What did the court decide?

M/S.Sree Metaliks Ltd. v. State of Orissa

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Statutes considered

Parties & counsel

Coram

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