M/S. Prinik Steels Pvt. Ltd vs State Of Odisha
2023 Latest Caselaw 1574 Ori

                 IN THE HIGH COURT OF ORISSA AT CUTTACK

                                 STREV No.16 of 2018

            M/s. Prinik Steels Pvt. Ltd.                 ....           Petitioner
                                                         Mr. R.P. Kar, Advocate
                                            -versus-
            State of Odisha                              ....       Opposite Party
                                                        Mr. S.K. Pradhan, A.S.C.

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

Order No. 20.02.2023

04. 1. Admit. The following question is framed for consideration:

"Whether the order of assessment passed under Section 43 of the OVAT Act is unsustainable in the eyes of law in view of the law laid down by this Court in the case of M/s. Keshab Automobiles v. State of Odisha for the period from 1st February 2010 to 31st March 2011 particularly when no order of assessment under Section 39 or 42 of the OVAT Act for such period was passed nor communicated?

2. It is an admitted position that the impugned assessment order covers the period 1st April 2009 to 31st March 2011 of which for the period 1st February 2010 to 31st March 2011, there was, preceding the assessment under Section 42 of the OVAT Act only a self-assessment under Section 39 (2) of the OVAT Act, the acceptance of which was not communicated to the Petitioner. Therefore, the demand relating to the said period i.e., 1st February 2010 to 31st March 2011 will have to stand quashed in view of the

judgment of this Court dated 1st December, 2021 read with a subsequent order dated 8th April, 2022 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 Deputy Commissioner of Sales Tax v. M/s. Rathi Steel and Power Limited by order dated 13th July, 2022 in Special Leave to Appeal (C) No.9912 of 2022 as well as the further order of this Court dated 28th November 2022 in W.P.(C) No.10349 of 2016 (M/s. Pawanjay Sponge Iron Limited, Rourkela v. The Deputy Commissioner of Sales Tax, Rourkela-II Circle) .

3. In that view of the matter, it is directed that the Assessing Officer (AO) will now re-calculate the demand in the above terms and for that purpose, the matter will be placed before the AO on 10th April, 2023. Against the reworked demand, it will be open to the Petitioner to seek appropriate remedies in accordance with law.

4. The revision petition is disposed of in the above terms. Issue urgent certified copy of this order as per rules.

(Dr. S. Muralidhar) Chief Justice

(M.S. Raman) Judge S.K. Guin