M/S. Mahima Enterprises vs The Sales Tax Officer
2023 Latest Caselaw 1322 Ori

Citation : 2023 Latest Caselaw 1322 Ori
Judgement Date : 7 February, 2023

Orissa High Court

M/S. Mahima Enterprises vs The Sales Tax Officer on 7 February, 2023

                   IN THE HIGH COURT OF ORISSA AT CUTTACK
                                   W.P.(C) No.14567 of 2017

             M/s. Mahima Enterprises                  ....            Petitioner
                                                  Mr. B.P. Mohanty, Advocate

                                          -versus-


             The Sales Tax Officer, Balasore Circle, ....          Opposite Party
             Balasore

                                             Mr. Susanta Kumar Pradhan, ASC

                       CORAM:
                       THE CHIEF JUSTICE
                       JUSTICE M. S. RAMAN

                                        ORDER

07.02.2023 Order No.

04. 1. The challenge in the present petition is to a reassessment order dated 31st March, 2017 in Form E-7 passed by the Sales Tax Officer, Balasore Circle under Section 10 of the Odisha Entry Tax Act, 1999.

2. One of the grounds on which the impugned reassessment order has been challenged, is that it was not preceded by an assessment but only by self-assessment, for which there was no acknowledgment issued by the Department. The issue is covered in favour of the Petitioner and against the Department in view of the judgment of this Court dated 5th August, 2022 in ECMAS Resins Pvt Ltd v State of Odisha 2022(II) CLR (FB)- 556.

3. In that view of the matter, the impugned reassessment order and the consequential demand notice are hereby quashed.

4. The writ petition is disposed of.

(Dr. S. Muralidhar) Chief Justice

(M. S. Raman) Judge MRS/Laxmikant