9911796707
TMI Blog2021 (8) TMI 47X X X X Extracts X X X X X X X X Extracts X X X X ..... titioner will be prepared to make the above pre-deposit of ₹ 3,25,12,195/- within a period of four weeks with the Opposite Party-Department without prejudice to its rights and contentions and the appeal may be revived before the ACST (Appeals) subject to compliance of the above directions. Subject to the Petitioner depositing with the Department not later than 1st September, 2021 the afor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itioner 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.10012 of 2020 which was disposed of on 19th March, 2020 with a direction to the Petitioner to file an appeal before the Additional Commissioner of Sales Tax of CT GST (Appeals) [ ACST (Appeals) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r 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 the application and issuing a moratorium. It was accordingly contended before the ACST (Appeals) that the assessment order was nonest and therefore, the Petitioner should not be asked to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ater than 1st September, 2021 the aforementioned sum of ₹ 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-106102010000013/2020-21 shall stand revived before the Additional Commissioner of Sales Tax (Appeal) Central Zone, Odisha, Cuttac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeals) 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 restrictions due to resurgence of COVID-19 situation are continuing, learned counsel for the parties may utilize a printout of the order available in the High Court s website, at par with certified copy, s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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