Paras Enterprises vs State Of Orissa
2023 Latest Caselaw 971 Ori

                  IN THE HIGH COURT OF ORISSA AT CUTTACK
                                    STREV No. 42 of 2021


            Paras Enterprises                       ....             Petitioner
                                                   Mr. S.K. Mishra, Advocate

                                        -versus-

            State of Orissa                         ....        Opposite Party
                                                    Mr. Iswar Mohanty, ASC

                      CORAM:
                      THE CHIEF JUSTICE
                      JUSTICE M. S. RAMAN

                                       ORDER

30.01.2023 Order No.

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

" Whether in view of the judgment of this Court in M/s. Keshab Automobiles v. State of Odisha (Judgment dated 1st December, 2021 in STREV No. 64 of 2016), the impugned order of the Tribunal and the corresponding orders of the First Appellate Authority and the Assessing Authority is required to be set aside ?"

2. Having heard learned counsel for the parties, it is obvious that acceptance of the returned filed by way of self- assessment was not communicated to the Petitioner-Assessee by the Department. In that view of the matter, 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, the question is answered in the affirmative i.e., in favour of the Assessee and against the Department.

3. Consequently, the impugned order of the Tribunal and the corresponding orders are set aside. The revision petition is disposed of in the above terms.

                                                (Dr. S. Muralidhar)
                                                   Chief Justice


                                                 (M. S. Raman)
Balaram                                             Judge