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TMI Blog2021 (8) TMI 47X X X X Extracts X X X X X X X X Extracts X X X X ..... shra, 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 Mar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bmitted 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 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iew 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-106102010 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... coercive action shall be taken against the Petitioner. (v) Both parties will co-operate with the ACST (Appeals) 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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