2021 (8) TMI 47

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....hra, 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 1st April, 2013 to 31st March, 2015. 3. Initially the Petitioner had filed W.P.(C) No.10012 of 2020 which was disposed of on 19th Marc....

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....mitted 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 30th January, 2017 admitting the application and issuing a moratorium. It was ac....

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....ew 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 stand set aside and the Petitioner's Appeal Case No.AA-1061020100....