2021 (10) TMI 294

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..... espondent : Mr.Sunil Mishra, ASC for CT & GST ORDER 1. This matter is taken up through video conferencing mode. 2. This petition challenges an order dated 20th February, 2017 passed by the Deputy Commissioner of Sales Tax, Bhubaneswar Circle-II, Bhubaneswar (Opposite Party No.3) for the period 2002-03 and the corresponding demand notice for the said period. While issuing notice in the petition .....

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..... he matter was accordingly remitted to Opposite Party No.3 for re-computation of the surcharge. In the reassessment order dated 25th May, 2007 the surcharge was computed on the above basis. 5. The said reassessment order attained finality. In other words, this Court's order dated 9th April, 2007 in W.P.(C) No.5186 of 2006 was not challenged further by the Department, although such a challenge was .....

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..... of 2021 and batch (M/s. Neelam Motors v. Deputy Commissioner of Sales Tax, Sambalpur-II Circle) quashed similar orders of re-computation of surcharge and the corresponding demand particularly when the orders pertaining to an Assessee were not challenged by the Department before the Supreme Court. In the said order this Court has held that the order dated 31st March, 2021 passed by it in W.P.(C) N .....

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