M/S. Bhagwati Pharma vs State Of Odisha
2022 Latest Caselaw 3370 Ori

                     IN THE HIGH COURT OF ORISSA AT CUTTACK

                                      STREV No. 112 of 2013



             M/s. Bhagwati Pharma                   ....            Petitioner
                                       Mr. Umesh Chandra Beura, Advocate
                                       -versus-
             State of Odisha, represented by the ....          Opposite Party
             Commissioner of Sales Tax
                                   Mr. Sunil Mishra, Addl. Standing Counsel


             CORAM:
             THE CHIEF JUSTICE
             JUSTICE R.K. PATTANAIK
                                          ORDER

Order No. 20.07.2022

04. 1. The present revision petition by the Assessee is directed against an order dated 3rd August, 2013 of the Odisha Sales Tax Tribunal, Cuttack (Tribunal) in S.A. No.14 (V) of 2012-13 for the period 1st April, 2009 to 30th June, 2009.

2. Admit. The following question is framed for consideration by this Court:

"Whether the Assessing Officer is justified in initiating escaped turnover assessment proceeding without there being an assessment order?"

3. In view of the judgment of this Court dated 1st December, 2021 in STREV No.64 of 2016 (M/s. Keshab Automobiles v. State of Odisha) which stands affirmed by the Supreme Court of India by the order dated 13th July, 2022 in SLP (C) No.9912 of 2022, the question is answered in the negative i.e. in favour of the Assessee and against

the Department. The impugned order of the Tribunal is accordingly set aside.

4. The revision petition is disposed of. An urgent certified copy of this order be issued as per rules.

(Dr. S. Muralidhar) Chief Justice

(R.K. Pattanaik) Judge S.K. Jena/Secy.