M/S.Kanakadhara Mini v. Commnr.Of Commercial

IN THE HIGH COURT OF ORISSA AT CUTTACK

W.P.(C) No.5085 of 2014 M/s. Kanakadhara Mining & Minerals Pvt. Ltd.

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Petitioner Mr. S. Ray, Advocate -versusCommissioner of Commercial Taxes, Cuttack and another ....

Opp. Parties Mr. Sunil Mishra, ASC CT & GST

CORAM:

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

ORDER

18.04.2022 06.

1.The challenge is to an assessment order under the CST Act. The admitted position is that the audit report on the basis of which the assessment was made was not submitted to the Assessing Officer within seven days after completion of the audit.

2. In that view of the matter, the impugned assessment and the demand are hereby quashed.

3. The writ petition is disposed of in the above terms. (Dr. S. Muralidhar) Chief Justice (R.K. Pattanaik) Judge KC Bisoi