Kaypee Enterprises v. State Of Orissa

IN THE HIGH COURT OF ORISSA AT CUTTACK

W.P.(C) No.3220 of 2015 Kaypee Enterprises ....

Petitioner Mr. Pranaya Kishore Harichandan, Advocate -versusState of Odisha & 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 19.

1. The challenge in the present writ petition is to a notice dated 20th November, 2014 issued by the Deputy Commissioner of Sales Tax, Barbil Circle, Barbil proposing to re-assess the Petitioner for the tax period 1st April, 2008 to 31st March, 2010. The Petitioner has submitted its objection thereto on 27th January, 2015.

2. Considering that no final order of re-assessment is yet passed, the Court does not consider it appropriate to interfere at this stage. The Court permits the Petitioner, if not already done, to raise all pleas urged in the present petition in the above proceedings by filing a further supplementary reply, if any, to the impugned show-cause notice not later than 15th January, 2023. The Assessing Authority will thereafter proceed to hear the Petitioner and pass an appropriate

order in accordance with law not later than 1st April, 2023. The Court clarifies that it has not expressed any view in the matter.

3. The writ petition is disposed of in the above terms. (Dr. S. Muralidhar) Chief Justice (M. S. Raman) Judge MRS/Laxmikant