TMI Blog2021 (9) TMI 1439X X X X Extracts X X X X X X X X Extracts X X X X ..... S BAJAJ AUTO LTD. ANOTHER [ 2016 (11) TMI 31 - SUPREME COURT] , the Department did not seek the leave of the Supreme Court to reopen the assessment of all other assessees and raise a fresh demand on re-computation, irrespective of the time gap. In the present case, the re-computation is after a gap of over fifteen years. The court quashes the impugned order of the re-computation and the conse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Although the present case stands covered by the decision dated August 26, 2021 of this court in W. P. (C) No. 14486 of 2021 and batch (Neelam Motors v. Deputy Commissioner of Sales Tax, Sambalpur-II Circle [2022] 102 GSTR 46 (Orissa)), Mr. Mishra, learned counsel for the Department sought to urge that in the said decision had not considered the decision of the Supreme Court in Shenoy and Co. v. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mand on re-computation, irrespective of the time gap. In the present case, the re-computation is after a gap of over fifteen years. 5. Consequently, the court quashes the impugned order of the re-computation and the consequential demand raised against the petitioner. 6. The writ petition is disposed of in the above terms. 7. An urgent certified copy of this order be issued as per rules. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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