P.K. Ahuluwalia vs State Of Odisha & Another
2023 Latest Caselaw 1036 Ori

                   IN THE HIGH COURT OF ORISSA AT CUTTACK
                                      W.P.(C) No.1420 of 2017

             P.K. Ahuluwalia                          ....            Petitioner
                                               Mr. P.K. Harichandan, Advocate

                                           -versus-
             State of Odisha & Another                 ....       Opposite Parties

                           Mr. Sunil Mishra, ASC for CT & GST Organization

                       CORAM:
                       THE CHIEF JUSTICE
                       JUSTICE M. S. RAMAN

                                         ORDER

31.01.2023 Order No.

10. 1. The Petitioner approached this Court challenging a notice dated 22nd December, 2014 under Rule 12(4) of the CST (Odisha) Rules, 1957 for the period 1st April, 2009 to 31st March, 2010 on the ground of 'escaped assessment'.

2. Although when the reasons were furnished by letter dated 13th February, 2015, it was stated by the Joint Commissioner of Sales Tax that the Petitioner had been 'under assessed' for the year 2009- 10 by 'irregular allowance of exempted export sales to M/s. Sainath Industry (P) Limited and M/s. The Liberty Marine Syndicate (P) Ltd. under Section 5(3) of the CST Act', the contention of the Petitioner is that the above transactions already formed part of the original assessment order issued by the Assessing Authority, therefore, the reopening of the assessment by issuing the impugned notice was only on the basis of 'change of opinion'. He, accordingly, seeks to rely on the judgment of this Court dated 8th December, 2022 in

STREV No.64 of 2017 (M/s. General Traders, Berhampur v. State of Odisha).

3. The fact remains that the Petitioner is yet to reply to the notice issued to him and no order therefore has yet been passed by the Assessing Authority in view of the interim order passed by this Court on 17th October, 2017.

4. Accordingly, while vacating the interim order dated 17th October, 2017, the Court directs that the Petitioner will file his reply to the impugned notice on or before 3rd April, 2023 and urge all the points that the Petitioner wishes to urge in accordance with law including the decision referred to hereinbefore. The Assessing Authority, will after hearing the Petitioner, pass an appropriate order thereafter not later than 3rd July, 2023 and communicate to the Petitioner within a week thereafter. The Court clarifies that it is not expressed any view in the matter.

5. The writ petition is disposed of in the above terms.

(Dr. S. Muralidhar) Chief Justice

(M. S. Raman) Judge

MRS/Laxmikant