M/S. Om Sri Laxmi Ganesh Cashew vs State Of Odisha And Others
2022 Latest Caselaw 405 Ori

Citation : 2022 Latest Caselaw 405 Ori
Judgement Date : 19 January, 2022

Orissa High Court

M/S. Om Sri Laxmi Ganesh Cashew vs State Of Odisha And Others on 19 January, 2022

                 IN THE HIGH COURT OF ORISSA AT CUTTACK
                                 STREV No.8 of 2020

              M/s. Om Sri Laxmi Ganesh Cashew ....                  Petitioner
              Industries
                                                Mr. J.M. Pattnaik, Advocate
                                         -versus-
              State of Odisha and others           ....      Opposite Parties
                                                     Mr. S.S. Padhy, A.S.C.
                        CORAM:
                        THE CHIEF JUSTICE
                        JUSTICE R.K. PATTANAIK

                                         ORDER

19.01.2022 Order No.

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

2. Admit.

3. The following question of law is framed:

Whether exercise of power under Section 43 of the OVAT Act without resorting to the statutory provision of Sections 39, 40, 42 and 44 in terms of Rule 50 of the OVAT Rules, 2005 is justified?

4. It is not in dispute that the impugned re-assessment order has been passed without there being an initial assessment order in terms of Sections 39, 40, 42 and 44 of the OVAT Act read with Rule 50 of the OVAT Rules, 2005. By virtue of the judgment of this Court dated 1st December 2021 in STREV No.64 of 2016 (M/s. Keshab Automobiles v. State of Odisha), the impugned order is unsustainable in law and the same is

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accordingly set aside. The question is therefore answered in the negative i.e. in favour of the Assessee and against the Department. The revision petition is accordingly allowed and the impugned re-assessment order is hereby set aside.

5. 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, modified by Notice No.4798, dated 15th April, 2021, and Court's Office Order circulated vide Memo Nos. No.514 and 515 dated 7th January, 2022.

(Dr. S. Muralidhar) Chief Justice

( R.K. Pattanaik ) Judge S.K. Guin