The Odisha High Court observed that there was no documentary evidence to support the fact that JSW ISD Maharashtra has been awarded with the contract in the State of Odisha, and that the tax was deposited by JSW Odisha on behalf of JSW ISD Maharashtr
The Hon’ble High Court disposed the writ petitions in favour of taxpayer by setting aside the aforesaid impugned orders and remanding these cases to consider afresh