M/S. Hindustan Petroleum vs State Of Odisha & Others
2021 Latest Caselaw 7079 Ori

              IN THE HIGH COURT OF ORISSA AT CUTTACK

                            WP(C) No.19141 of 2021

            M/s. Hindustan Petroleum
            Corporation Ltd.                     ....            Petitioner
                                     Mr. Sanjit Mohanty, Senior Advocate
                                      -versus-
            State of Odisha & Others             ....      Opposite Parties
                            Mr.Sunil Mishra, Additional Standing Counsel
                                                         (For CT & GST)

                      CORAM:
                      THE CHIEF JUSTICE
                      JUSTICE S.K. PANIGRAHI
                                       ORDER

13.07.2021 Order No.

02. 1. This matter is taken up by video conferencing mode.

2. The challenge in the present writ petition is to a reassessment order dated 31st August, 2018 passed by the Sale Tax Officer, Cuttack-I East Circle, Cuttack (Opposite Party No.3) for the assessment year 2001-2002 under the GST Act as well as to the consequential Demand Notice (Annexure-12 Series).

3. It is seen that it is the second round litigation. In the first round, the proceedings culminated in an order dated 11th December, 2009 of the Supreme Court of India in Civil Appeal No.8353 of 2009 where the following directions were issued:

"In the aforestated circumstances, we set aside the impugned judgment of the High Court dated 16.05.08 in Writ Petition(C) No.3181 of 2007 as

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also the order of reassessment dated 15.2.07 passed by the Assessing Authority. Accordingly, we remit this case to the Assessing Authority with the direction to give full opportunity to the appellant-corporation and decide the re-

assessment proceedings including the jurisdictional fact as to whether reopening of assessment was at all maintainable, in accordance with law. The Assessing Authority will also consider the effect of Form-F declaration submitted by the appellant- corporation and accepted by the authority for the above figure."

4. In the present writ petition, the Petitioner has pleaded that the reassessment order was passed in violation of the specific directions issued by the Supreme Court. It is also pleaded that the reassessment order dated 31st August, 2018 was in fact seen by the Petitioner only on 12th June, 2021.

5. Various other grounds are also raised to challenge the impugned order.

6. If the Petitioner is aggrieved by the impugned reassessment order, the appropriate remedy is an appeal as provided in the statute concerned.

7. Consequently, leaving it open to the Petitioner to avail such remedy and to raise all the points urged in this petition and any other ground that is available to be urged before the appellate

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authority in accordance with law, this Court disposes of this petition.

8. Any explanation offered by the Petitioner for the delay in filing the appeal on account of the pendency of the present writ petition will be considered by the Appellate Authority.

9. The writ petition is disposed of in the above terms.

10. As the restrictions due to resurgence of COVID-19 situation are continuing, learned counsel for the parties may utilize a printout of the order available in the High Court's website, at par with certified copy, subject to attestation by the concerned advocate, in the manner prescribed vide Court's Notice No.4587, dated 25th March, 2020 as modified by Court's Notice No.4798, dated 15th April, 2021.

(Dr. S. Muralidhar) Chief Justice

( S.K. Panigrahi ) Judge

Asish Kar/Lingaraj Behera