M/S.Kvr Steel Orissa Ltd. v. Sales Tax Officer

IN THE HIGH COURT OF ORISSA AT CUTTACK

W.P.(C) No.21684 of 2016 M/s. KVR Steel Orissa Ltd., ....

Petitioner Mr. B.P. Mohanty, Advocate -versusThe Sales Tax Officer, Balasore Circle, Balasore & Others ....

Opposite Parties Mr. Sunil Mishra, ASC for CT & GST Organization

CORAM:

THE CHIEF JUSTICE JUSTICE M. S. RAMAN Order No.

ORDER

15.12.2022 05.

1. The challenge in the present writ petition is to an assessment order dated 29th September, 2016 passed by the Sales Tax Officer, Balasore Circle, Balasore, which is an appealable one. Consequently, while permitting the Petitioner to avail of the statutory remedy of an appeal in accordance with law, this Court declines to interfere with the impugned assessment order at this stage.

2. If such appeal is filed not later than 1st February, 2023, accompanied by an application for condonation of delay citing the pendency of the present petition as the reason for the delay, then it will be considered in accordance with law by the appellate authority. The Court clarifies that it has not expressed any view in the matter.

3. Original Annexures-4 & 5 be returned subject to being substituted by attested photocopies thereof.

4. Issue urgent certified copy of this order as per rules. (Dr. S. Muralidhar) Chief Justice (M. S. Raman) Judge MRS/Laxmikant