M/S. Gupteswar Hardware Store vs The Deputy Commissioner Of Sales
2023 Latest Caselaw 1555 Ori

                    IN THE HIGH COURT OF ORISSA AT CUTTACK

                                   W.P.(C) No.23184 of 2016

            M/s. Gupteswar Hardware Store              ....          Petitioner
                                             Mr. B. P. Mohanty, Advocate
                                      -versus-
            The Deputy Commissioner of Sales        ....    Opposite Party
            Tax, Koraput
                         Mr. S. K. Pradhan, ASC for Revenue Department

                        CORAM:
                        THE CHIEF JUSTICE
                        JUSTICE M.S. RAMAN

                                         ORDER

20.02.2023 Order No.

05. 1. It is pointed out by learned Additional Standing Counsel for the Revenue Department that the record shows that the Assessing Officer accepted the returns filed by way of self-assessment. Nevertheless, the record does not show that such acceptance was communicated to the Assessee-Petitioner.

2. Since it is admitted fact that no communication of acceptance of self-assessment being made to the Petitioner, following the judgment of this Court dated 1st December, 2021 in STREV No.64 of 2016 (M/s. Keshab Automobiles v. State of Odisha), which has been affirmed by the Supreme Court of India in its order dated 13th July, 2022 in SLP (Civil) No.9912 of 2022 (Deputy Commissioner of Sales Tax v. M/s. Rathi Steel and Power Limited) and further the order dated 9th January, 2023 of this Court in STREV No.10 of 2020 (L. D. Modern Rice Mills v. Commissioner of Commercial Taxes, Government of Odisha), the impugned assessment order

dated 29th June, 2016 passed under Section 43 of the Orissa Value Added Tax Act, 2004 and the consequential demands raised if any on that basis are hereby set aside.

3. The writ petition is disposed of.

(Dr. S. Muralidhar) Chief Justice

(M.S. Raman) Judge

M. Panda