M/S. Loknath Enterprises vs The State Of Odisha
2022 Latest Caselaw 6957 Ori

                   IN THE HIGH COURT OF ORISSA AT CUTTACK
                                     STREV No.5 of 2018

            M/s. Loknath Enterprises                  ....           Petitioner
                                                      Mr. B. Panda, Advocate
                                         -versus-
            The State of Odisha                       ....       Opposite Party
                                     Mr. Sunil Mishra, Addl. Standing Counsel

                        CORAM:
                        THE CHIEF JUSTICE
                        JUSTICE M. S. RAMAN
                                        ORDER

29.11.2022 Order No.

03. Misc. Case No.10 of 2018

1. For the reasons stated therein, the filing of the certified copy of the Annexures 1, 2 & 4 is dispensed with.

2. The Misc. Case is disposed of.

STREV No.5 of 2018

3. Heard.

4. Admit.

5. The following question of law is framed for consideration by this Court:

"Whether in the facts and circumstances of the case, the Tribunal is legally correct to sustain the order passed U/s.43 of the OVAT Act unless the orders of assessment are made U/s.39, 42 or 44 of the OVAT Act?"

6. The above question stands answered in favour of the Assessee and against the Department by this Court vide the judgment dated 1st December, 2021 in STREV No.64 of 2016 (M/s. Keshab Automobiles v. State of Odisha).

7. The impugned order of the Tribunal and the corresponding order of the First Appellate Authority and the Assessing Officer are hereby set aside.

8. The STREV is allowed in the above terms. No order as to costs.

(Dr. S. Muralidhar) Chief Justice

(M. S. Raman) Judge Aks/Laxmikant