M/S.Ivrcl Ltd. v. Assist.Commissioner

IN THE HIGH COURT OF ORISSA AT CUTTACK

W.P.(C) No.3944 of 2013 M/s. IVRCL Ltd.

....

Petitioner Mr. S. Sahoo, Advocate -versusAssistant Commissioner of Sales Tax, Paradip Circle, Paradip and others ....

Opposite Parties Mr. S. Padhy, ASC

CORAM:

THE CHIEF JUSTICE JUSTICE R. K. PATTANAIK

ORDER

19.07.2022 I.A. No.6810 of 2020 04.

1. For the reasons stated therein, the application for condonation of Order No.

delay is allowed.

I.A. No.6809 of 2020

2. For the reasons stated therein, the application for substitution is allowed.

W.P.(C) No.3944 of 2013

3. Consolidated cause title be filed within a week.

4. In view of the judgment of this Court dated 1st December, 2021 in STREV No.64 of 2016 (M/s. Keshab Automobiles v. State of Odisha) which has been affirmed by the Supreme Court by order dated 13th July, 2022 in SLP Civil No.9912 of 2022, the notice of reassessment in VAT 307 dated 15th January, 2013 (Annexure-3) and all proceeding consequential thereto are hereby quashed. (Dr. S. Muralidhar) Chief Justice (R. K. Pattanaik) Judge TUDU