M/S. Akula Chandra Parida vs Commissioner Of Sales Tax And
2023 Latest Caselaw 7777 Ori

Citation : 2023 Latest Caselaw 7777 Ori
Judgement Date : 18 July, 2023

Orissa High Court

M/S. Akula Chandra Parida vs Commissioner Of Sales Tax And on 18 July, 2023

     IN THE HIGH COURT OF ORISSA AT CUTTACK
                      W.P.(C) No.21004 of 2019
                       (Through Hybrid mode)

M/s. Akula Chandra Parida                      ....                      Petitioner


                                    -versus-

Commissioner of Sales Tax and                  ....              Opposite Parties
others


Learned advocates appeared in this case:

For petitioner           :    Mr. T. K. Satapathy, Advocate
                              Mr. Avinash Kedia, Advocate

For opposite parties :        Mr. S. S. Padhi, Advocate
                             (Additional Standing Counsel)


CORAM:
JUSTICE ARINDAM SINHA
JUSTICE G. SATAPATHY
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Dates of hearing : 10.07.2023 and 18.07.2023 Date of judgment : 18.07.2023

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1. Mr. Satapathy, learned advocate appears on behalf of

petitioner and submits, provision for filing revised return under

Odisha Value Added Tax Act, 2004 is by sub-section (5) in section

33. The provision is in respect of those assesses, who after having

// 2 //

filed return, discovered that some more tax is to be paid. By circular

dated 20th September, 2017 there was direction that the dealer should

have revised his return on account of voluntary disclosure under

section 33(5), within October of the subsequent year. He submits, his

client sought refund of excess tax paid. The application was rejected

out of hand by relying on the circular, on communication dated 31st

July, 2018 made by the Deputy Commissioner. His client petitioned

for revision. Impugned is order dated 31st December, 2018,

confirming the communication.

2. Mr. Padhi, learned advocate, Additional Standing Counsel for

the department and submits, counter has been filed. Mr. Satapathy

files affidavit dated 18th July, 2023.

3. Mr. Padhi draws attention to the communication and points

out, petitioner (assessee) filed nil return for each quarter in years

2014-15. He then filed belated annual return showing transaction on

18th January, 2018. In the circumstances, claim for refund stood

barred under circulars dated 24th August, 2016 to 20th September,

2017 requiring revised return to be filed by October of subsequent

financial year.

// 3 //

4. Mr. Satapathy in reply draws attention to sub-section (2-a) in

section 57, reproduced below.

"57. xxx xxx xxx

(2a). Subject to other provisions of the Act, the Commissioner shall, in such manner and within such time, as may be prescribed, refund to a dealer, any amount of tax, deducted at source in respect of such dealer, in excess of the amount due from him under this Act."

He then points out that rule 66A in Odisha Value Added Tax Rules,

2005 provides for procedure of filing and dealing with claim for

refund. He submits, neither the section nor the rule prescribes a time

limit for refund claim to be filed. There is no circular also in

prescribing the time. Furthermore, proviso under rule 66A also does

not apply to his client's claim for refund.

5. We accept submissions made on behalf of petitioner that sub-

section (2-a) in section 57 providing for refund does not prescribe a

time limit for it to be filed. The Rule 66A provides for procedure

including electronic receipt of application and thereupon the assessing

authority to refer the case for audit under sub-section (2) of section

51, to determine admissibility of the claim of refund.