M/S. Khandelwal Tubes And Ispat vs The Sales Tax Officer
2021 Latest Caselaw 10140 Ori

                   IN THE HIGH COURT OF ORISSA AT CUTTACK
                            W.P.(C) Nos.14832 and 14833 of 2012
            M/s. Khandelwal Tubes and Ispat
            Proprietor Mr. Akshay Khandelwal          ....           Petitioner
                                                      Mr. B. Panda, Advocate
                                       -versus-
            The Sales Tax Officer, Bhubaneswar-1
            Circle and others                     ....          Opp. Parties
                                                Mr. S.S. Padhy, ASC


                         CORAM:
                         THE CHIEF JUSTICE
                         JUSTICE B.P. ROUTRAY
                                       ORDER

Order No. 22.09.2021

04. 1. In view of the judgment dated 18th March, 2015 passed by this Court in W.P.(C) No.31251 of 2011 which holds that the audit assessment under Section 42 of the OVAT Act cannot be made after completion of the assessment of escaped turnover under Section 43 of the OVAT Act read with Rule 50 of the OVAT Rules for the self-same tax period, the reassessment orders in these two petitions which are the subject matter of these petitions are set aside and the matter are remanded to the Assessing Officer (AO) to pass a fresh reassessment order after applying the judgment in M/s. Balaji Tobacco Store's case (supra) and by excluding from the period of reassessment, the period of the audit assessment.

2. The matter now be placed before the AO on 15th November, 2021 for further proceedings in compliance with this direction. The consequential order shall be passed by the AO, after hearing the Assessee, not later than two months thereafter.

3. Both the writ petitions are disposed of in the above terms.

4. An urgent certified copy of this order be issued as per rules.

(Dr. S. Muralidhar) Chief Justice

(B.P. Routray) Judge KC Bisoi