M/S. Sri Krishna Enterprises vs State Of Odisha
2023 Latest Caselaw 879 Ori

                 IN THE HIGH COURT OF ORISSA AT CUTTACK

                                STREV No.50 of 2021

            M/s. Sri Krishna Enterprises             ....            Petitioner
                                                     Mr. R.P. Kar, Advocate
                                        -versus-
            State of Odisha                          ....       Opposite Party
                                                    Mr. Sunil Mishra, A.S.C.

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

Order No. 25.01.2023

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

"Whether on the facts and in the circumstances of the case, the learned Odisha Sales Tax Tribunal committed grave error of law in deciding the jurisdictional issue as to whether assessment under Section 43 is tenable in the eye of law in absence of completion of assessment under Section 39 and its order, therefore, sustaining assessment under Section 43 runs counter to ratio of judgments in the cases of Keshab Automobiles v. State of Odisha (In STREV No.64 of 2016 disposed of on 1st December 2021), Jayanarayan Kedarnath v. Sales Tax Officer (1988) 68 STC 25 (Ori) and M.K. Kandasami v. Registrar, TNTST (2006) 146 STC 352 (Mad)?"

2. The above question stands answered in favour of the Assessee and against the Department by 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. The question is answered is accordingly and the impugned order of the Tribunal and corresponding orders of the 1st Appellate Authority and the Assessing Authority are hereby set aside. It will be open to the Petitioner to seek refund of any extra amount paid in accordance with law.

3. 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