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Orissa High Court

M/S. Prinik Steel (P) Ltd vs The Asst. Commissioner Of Sales Tax ... ... on 22 December, 2022

Author: M.S. Raman

Bench: M.S. Raman

                    IN THE HIGH COURT OF ORISSA AT CUTTACK
                                     W.P.(C) No. 5391 of 2020



             M/s. Prinik Steel (P) Ltd.,                  ....            Petitioner
                                                    Mr. B.P. Mohanty, Advocate
                                            -versus-
             The Asst. Commissioner of Sales Tax ...             Opp.Parties
             and Another
                                  Mr. S.K. Pradhan, Addl. Standing Counsel

             CORAM:
             THE CHIEF JUSTICE
             JUSTICE M.S. RAMAN


                                            ORDER

Order No. 22.12.2022

05. 1. The challenge in the present writ petition is to an order dated 13th November, 2019 passed by the Joint Commissioner of Sales Tax (JCST), Puri Range, Puri on the ground of failure of the Petitioner to make the pre-deposit in the said appeal.

2. Mr. R.P. Kar, learned counsel appearing for the Petitioner states that the Petitioner will now make the mandatory pre-deposit of 20% of the tax amount before the learned JCST not later than 7th March, 2023.

3. Subject to such deposit being made within the time as aforesaid, the impugned order will stand set aside and the appeal will stand restored to the file of the learned JCST for being proceeded with in accordance with law.

4. The appeal will be listed before the JCST on 7th March, 2023 for directions.

5. The writ petition is disposed of in the above terms. An urgent certified copy of this order be issued as per rules.

(Dr. S. Muralidhar) Chief Justice (M.S. Raman) Judge S.K. Jena/Secy.