M/S.Panchamukhi Traders v. Sales Tax Officer

IN THE HIGH COURT OF ORISSA AT CUTTACK

W.P.(C) No.22850 of 2016 M/s. Panchamukhi Traders ....

Petitioner Mr. S.R. Panda, Advocate -versusThe Sales Tax Officer, Cuttack-I and Others ....

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

CORAM:

THE CHIEF JUSTICE JUSTICE M. S. RAMAN

ORDER

23.11.2022 05.

1. Inasmuch as an appeal is provided under the Odisha Value Added Order No.

Tax Act, 2004 (for short "The OVAT Act") against the impugned order dated 10th March, 2016, the Court is not inclined to interfere at this stage and permits the Petitioner to avail of the Appellate remedy in accordance with law. If such appeal is filed not later than 2nd January, 2023 accompanied by an application for condonation of delay, explaining the delay on account of the pendency of the present writ petition, it would be considered on its merits by the Appellate Authority. It is made clear that this Court has not expressed any opinion in the matter.

2. Annexure-3 & 4 be returned subject to being substituted by attested photocopies thereof.

3. The writ petition is disposed of as withdrawn with the liberty, as prayed for in the above terms. Interim order dated 24th April, 2017 stands vacated.

(Dr. S. Muralidhar) Chief Justice (M. S. Raman) Judge MRS/Laxmikant