M/S. Bhawani Timber vs State Of Odisha
2022 Latest Caselaw 6806 Ori

                      IN THE HIGH COURT OF ORISSA AT CUTTACK
                                     STREV No.32 of 2014
              M/s. Bhawani Timber                          ....              Petitioner
                                                      Mr. Kajal Sahoo, Advocate
                                           -versus-
              State of Odisha                             ....      Opposite Party
                                                        Mr. Sunil Mishra, A.S.C.
                           CORAM:
                           THE CHIEF JUSTICE
                           JUSTICE M.S. RAMAN
                                         ORDER

22.11.2022 Order No.

08. 1. Admit.

2. The following question of law is framed for consideration.

(a) Whether in the facts and circumstances of the case order of reassessment passed by the Assessing Officer purportedly under Section 43 of the OVAT Act without communicating the reasons for reassessment raising impugned tax and penalty demand is just, proper and sustainable in eye of law?

3. In view of the judgment of this Court in STREV No.64 of 2016 (M/s. Keshab Automobiles v. State of Orissa), the said question is answered in favour of the Assesee and against the Department. The impugned order of the Tribunal is accordingly set aside.

4. The revision petition is allowed.

5. Issue urgent certified copy of this order as per rules.

(Dr. S. Muralidhar) Chief Justice

(M.S. Raman) Judge

AKPradhan