Orissa High Court
M/S. Sree Metaliks Ltd vs Commissioner Of Ct & Gst on 8 September, 2022
IN THE HIGH COURT OF ORISSA AT CUTTACK
W.P.(C) No. 22578 of 2022
M/s. Sree Metaliks Ltd. .... Petitioner
Mr. Sidhartha Ray, Advocate
and Mr. Kshirod Kumar Sahoo, Advocate
-versus-
Commissioner of CT & GST .... Opposite Parties
Odisha, Cuttack & Others
Mr. Sunil Mishra,
Additional Standing Counsel
(CT & GST Organization)
CORAM:
JUSTICE JASWANT SINGH
JUSTICE M.S. RAMAN
ORDER
08.09.2022
Order No.
01. This matter is taken up by virtual/physical mode.
1. Complaining that the Joint Commissioner of Sales Tax,
Barbil Circle, Barbil on erroneous appreciation of factual position
communicated vide Letter No.2452/CT & GST(Refund), dated 23rd
August, 2022 (Annexure-1) rejected the application dated 17th June,
2022 for refund of Rs.46,84,171/- claimed under the Central Sales
Tax (CST) Act, 1956 for the tax periods from 01.04.2011 to
31.03.2012, the Petitioner has approached this Court by way of
filing petition under Article 226/227 of the Constitution of India.
2. It is submitted by the Counsel for the Petitioner that
against the order of remit dated 27th April, 2021 passed by the
// 2 //
Additional Commissioner of Sales Tax, Territorial Range, Jajpur,
Jajpur Road in First Appeal Case No.AA-1045-KJB(C) of 2020-21,
whereby the provisional assessment order dated 31.03.2017
formulated under Rule 12(1)(b) of the Central Sales Tax (Odisha)
Rules, 1957 pertaining to tax periods 01.04.2011 to 31.03.2012 was
set aside with a direction to reframe the assessment, the Petitioner
had preferred Second Appeal No.30(C) of 2021-22 before the
Odisha Sales Tax Tribunal, Cuttack under Section 9(2) of the
Central Sales Tax read with Section 78 of the Odisha Value Added
Tax Act, 2004. The Odisha Sales Tax Tribunal vide order dated 21st
May, 2022 while disposing of the Second Appeal observed that no
explanation was rendered by the Standing Counsel appearing before
it with respect to delay in service of copy of provisional assessment
order dated 31st March, 2017, and the appellate authority instead of
deciding the matter himself should not have remitted the matter to
the Assessing Authority. The said Tribunal further taking note of
certain Judgments of Supreme Court of India as also this Court
under the Insolvency and Bankruptcy Act, 2016, set aside not only
the Appellate Order, but also the Assessment Order.
3. It is further submitted by the counsel for the Petitioner
that consequent upon disposal of the Second Appeal, the Petitioner
filed application for refund of Rs.46,84,171/- for the tax periods
from 1st April, 2011 to 31st March, 2012 under the provisions of the
Central Sales Tax Act on 17th June, 2022. Even though reply dated
10th August, 2022 has been furnished by the Petitioner in response
to notice dated 4th August, 2022, the Joint Commissioner of Sales
Tax has rejected the claim for refund on the specious plea that the
// 3 //
application for refund does not arise from any order of refund, as
the order of the Tribunal is silent about grant of refund.
4. When the matter is taken up today, on advance notice Mr.
Sunil Mishra, Additional Standing Counsel for CT & GST
Organization appears and furnished a copy of communication
bearing No. 2755/CT & GST (Refund), dated 7th September, 2022,
whereby the Joint Commissioner of Sales Tax, Barbil Circle,
Barbil. The said communication is extracted herein below:-
"To
M/S. Sree Metaliks Limited
Barbil, Keonjhar
TIN-21881402377
Sub- Regarding withdrawal of rejection order dated
23.08.2022
Ref:- This Office letter No.2452 dated 23.08.2022
In view of the decision of the apex court in case of
Ghanashyam Mishra & Sons (P) Ltd. v. EDELWEISS Asset
Reconstruction Co. LTD (2021) 9SCC 657 and in view of the
Hon'ble OSTT dated 21.05.2022, the rejection order dated
23.08.2022 is here by withdrawn.
Seal Sd/-
Joint Commissioner of Sales Tax
Barbil Circle, Barbil"
5. In view of the aforesaid circumstance, the writ petition is
dismissed as infructuous. It is directed that the Petitioner shall
appear before the Joint Commissioner of Sales Tax, Barbil Circle,
Barbil on 20th September, 2022 as undertaken and produce all
relevant documents for facilitating adjudication of claim of refund.
On appearance, the said authority shall fix a date for production of
// 4 //
documents for the said purpose and pass necessary orders in
accordance with law. It is hoped that the entire exercise shall be
completed within a period of two months from the date of
appearance of the Petitioner.
Issue urgent certified copy as per rules.
(Jaswant Singh) (M.S. Raman)
Judge Judge
Laxmikant September 08, 2022 Cuttack
