2021 (8) TMI 47

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....cate Opposite Parties : Mr. S. Mishra, A.S.C. (CT & GST) 1. This matter is taken up by video conferencing mode. 2. This is a 2nd round of litigation at the instance of the present Petitioner arising from an assessment order passed under Odisha Value Added Tax, 2004 (OVAT Act) for the period from 1^st April, 2013 to 31st March, 2015. 3. Initially the Petitioner had filed W.P.(C) No.1001....

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..... In reply to the said notice, the Petitioner submitted that at the time when the assessment order was passed, i.e., 17th June, 2017, proceedings were pending against the Petitioner under Section 7 of the Insolvency and Bankruptcy Code, 2016 (IBC) before the National Company Law Tribunal (NCLT), Kolkata and in that application before the NCLT, an order was passed on 30^th January, 2017 admitting t....

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.... to compliance of the above directions. 8. In that view of the matter, the following directions are issued: (i) Subject to the Petitioner depositing with the Department not later than 1st September, 2021 the aforementioned sum of Rs. 3,25,12,195/-, the impugned order dated 19th July, 2021 passed by the Additional Commissioner of Sales Tax (Appeal) Central Zone, Odisha, Cuttack shall st....

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....he ACST (Appeal), subject to the Petitioner complying with the above conditions, no coercive action shall be taken against the Petitioner. (v) Both parties will co-operate with the ACST (Appeals) to ensure that the appeal is disposed of within the time indicated without seeking any unnecessary adjournments. 9. The writ petition is disposed of in the above terms. 10. As the restricti....