2023 (6) TMI 1517

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....oner : Mr. S. Ray, Sr. Advocate along with Sri K.K. Sahoo, Advocate For the Opposite Parties : Mr. S. Mishra, S.C., CT & GST ORDER This matter is taken up through hybrid mode. 2. Heard Mr. S. Ray, learned Senior Counsel appearing for the petitioner and Mr. S. Mishra, learned Standing Counsel appearing for the CT & GST Department. 3. The petitioner has filed this writ petition seekin....

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....present notice for provisional assessment under Rule-12(1) (Annexure-1) and order of provisional assessment dated 24.09.2014 (Annexure-1/A), the same to be quashed. 5. Mr. S. Mishra, learned Standing Counsel appearing for CT & GST Department vehemently contended that notice for provisional assessment, which has been issued under Rule-12(1) of the Central Sales Tax (Orissa) Rules, 1957, is compl....

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.... by this Court in W.P.(C) No. 23871 of 2014 cannot be sustainable in the eye of law. 6. Considering the contentions raised by learned counsel for the parties and after going through the records, this Court finds that earlier the petitioner had approached this Court by filing W.P.(C) No. 23871 of 2014 challenging the notice for assessment issued under Rule-12 (4) of the Central Sales Tax (Orissa....