M/S.Good Year India v. State

IN THE HIGH COURT OF ORISSA AT CUTTACK

STREV No. 97 of 2011 M/s. Good Year India ....

Petitioner Mr. Jagabandhu Sahoo, Senior Advocate -versusState of Odisha, represented by the Commissioner of Sales Tax ...

Opposite Party Mr. Sunil Mishra, Addl. Standing Counsel

CORAM:

THE CHIEF JUSTICE JUSTICE R.K. PATTANAIK Order No.

ORDER

04.07.2022 06.

1. The impugned order of the Orissa Sales Tax Tribunal, Cuttack (Tribunal) only remands the matter back to the Sales Tax Officer, Cuttack-I Circle, Cuttack (STO) for a fresh consideration in the light of the order of the Tribunal.

2. While admitting the present revision petition by the order dated 11th February, 2014 this Court did not stay the operation of the impugned order. Since it is an order of remand passed way back in 2011, it must have worked itself out. It will be open to the Petitioner, if it is aggrieved by the fresh order passed on remand, to seek appropriate remedies in accordance with law.

3. In the circumstances, the Court sees no purpose in entertaining the revision petition at this stage. The questions of law are left open for decision in some other appropriate cases.

4. The revision petition is disposed of. An urgent certified copy of this order be issued as per rules.

(Dr. S. Muralidhar) Chief Justice (R.K. Pattanaik) Judge S.K. Jena/Secy.