2021 (9) TMI 1439

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....; for the petitioner. Sunil Mishra , ASC for CT and GST for the respondents. ORDER This matter is taken up through video conferencing mode. 2. The challenge in the present petition is to an order dated February 17, 2017 passed by the Deputy Commissioner of Commercial Taxes, Cuttack-I Central Circle, Cuttack re-computing the surcharge payable by the petitioner for the periods 1999-2000 up-to 20....

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....ed either by the STOs or the Tribunal following the law declared by this court in Bajaj Auto Ltd. v. State of Odisha [2007] I OLR 415 (Orissa) attained with their not being challenged by the Department before the Supreme Court. The refunds were also paid to the petitioners on that basis. Importantly even in the decision of the Supreme Court in Commissioner of Commercial Taxes v. Bajaj Auto Ltd. [2....