This single-paragraph order quashes the impugned notices and orders in Tax Writ Petition No. 16571 of 2015. The High Court relied on the Supreme Court's decision in RL Steels (2022) and a prior division bench judgment from 2021 to dispose of the petition.
Impugned notices and orders are quashed.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF ORISSA AT CUTTACK
W.P.(C). No.16571 of 2015
M/s. Singhal Enterprises Pvt. Ltd.
…. Petitioner
Mr. Bhabani Prasad Mohanty, Advocate
-versus-
The Deputy Commissioner of Sales …. Opposite Parties Tax, Jharsuguda & Others
Mr. Sunil Mishra, Addl. Standing Counsel
CORAM: THE CHIEF JUSTICE
JUSTICE M. S. RAMAN
ORDER 24.01.2023
Order No.
(Dr. S. Muralidhar) Chief Justice (M. S. Raman) Judge
Aks
1 issue framed by the court
Whether the impugned notices and orders should be quashed in light of sub-sequent Supreme Court rulings.
Colour shows how this judgement treated each authority
Deputy Commissioner of Sales Tax v. M/s. Rathi Steel and Power LimitedFollowed¶13
Deputy Commissioner of Sales Tax v. M/s. Rathi Steel and Power Limited
M/s. Keshab Automobiles v. State of OdishaFollowed¶13
M/s. Keshab Automobiles v. State of Odisha
2 provisions across 2 enactments
M/s. Singhal Enterprises Pvt. Ltd.
The Deputy Commissioner of Sales Tax, Jharsuguda & Others
M. S. Raman
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
