OD 10 ORDER SHEET OCO/2/2020 WITH CEXA/55/2019 IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION ORIGINAL SIDE COMMISSIONER OF SERVICE TAX, KOLKATA VS M/S. VODAFONE IDEA LTD. BEFORE: The Hon’ble JUSTICE RAJARSHI BHARADWAJ AND The Hon’ble JUSTICE UDAY KUMAR Date: 1st July, 2026. Appearance: Mr. Shovit Betal, Adv. Mr. Indranil Banerjee, Adv. . . .for the respondent. The Court: This is a cross-objection being OCO No.2 of 2020. The main appeal being CEXA 55 of 2019 was dismissed for default today as no one appeared for the appellant. As such, OCO No.2 of 2020 has become academic as well as infructuous. Hence OCO No. 2 of 2020 is disposed of. (RAJARSHI BHARADWAJ, J.) (UDAY KUMAR, J.) Sp/