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HINDUSTAN COCA-COLA BEVERAGES PVT. LTD. vs. THE COMMISSIONER, CT AND GST, ODISHA, CUTTACK AND OTHERS
(Orissa High Court)

Hon'ble Judges:

ARINDAM SINHA
SAHOO
Pet. Counsel
K.r. Choudhury
Res. Counsel
S. Mishra

Petitioner / Applicant

HINDUSTAN COCA-COLA BEVERAGES PVT. LTD.
Respondent THE COMMISSIONER, CT AND GST, ODISHA, CUTTACK AND OTHERS
Court Orissa High Court
State

Odisha

Date Jan 9, 2025
Order No.

W. P. (C) No. 32208 of 2024

Citation

2025(1) TAXREPLY 12177
Original Order
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ORDER

JUDGMENT ARINDAM SINHA, J. 1. Mrs. Roy Choudhury, learned advocate appears on behalf of petitioner and submits, impugned is, inter alia, intimation dated 30th November, 2024 intimating that the Joint Commissioner of Sales Tax (Appeal), in its appeal order no.3623 dated 21st October, 2023 had dismissed the appeal. As such, petitioner then became liable to pay tax and interest within 15 days of receipt, failing which recovery proceeding will be initiated. She submits, mentioned appeal order was never communicated to her client. She relies on rule 121 in Odisha Value Added Tax Rules, 2005, reproduced below. “121. Order of assessment, appeal or revision to be communicated to the dealer.— A copy of the order of assessment, appeal or revision shall be supplied to the concerned dealer free of cost and without application for the same.” She seeks interference. 2. Mr. Mishra, learned advocate, Standing Counsel appears on behalf of revenue and draws a....

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